Overview

• Theo Zwanziger, Wolfgang Niersbach, and Horst R. Schmidt had their tax evasion cases dismissed after paying €10,000, €25,000, and €65,000 respectively to charitable organizations.
• The German Football Association (DFB) has become the sole defendant, accused of misclassifying a €6.7 million payment to FIFA in 2005 as a business expense, allegedly leading to €2.7 million in tax evasion.
• Prosecutors argue the payment was a bribe to secure a CHF 250 million FIFA subsidy, disguised as funding for a WM 2006 opening gala that was later canceled.
• The DFB risks repaying approximately €22 million in taxes after losing its non-profit status for 2006, a decision stemming from the Sommermärchen affair.
• The trial against the DFB is set to continue in summer 2025, with a potential fine and further financial consequences on the horizon.