Overview

• The DFB lodged a formal appeal (Revision) against the Landgericht Frankfurt’s €130,000 tax-evasion fine tied to dubious 2006 World Cup payments.
• The Frankfurt court concluded that the association mishandled slush funds and supported FIFA’s corrupt practices while acknowledging that no net tax loss occurred.
• A €20,000 reduction was granted due to the length of the proceedings, leaving €110,000 payable pending the outcome of the appeal.
• The Bundesgerichtshof’s first Criminal Senate will hear the revision, though procedural requirements mean a hearing will likely not take place before autumn 2026.
• The DFB has stated it will assess its next steps after reviewing the court’s detailed written judgment.