The German Football Federation (DFB) has been found guilty of tax evasion in connection to a controversial payment made before the 2006 World Cup, which was hosted by Germany. A regional court in Frankfurt has fined the DFB €110,000 ($128,000) at the culmination of a nearly 16-month trial. The court's decision follows accusations that the DFB failed to pay approximately €2.7 million ($3.1 million) in taxes related to a €6.7 million ($7.8 million) payment made to FIFA in April 2005.

Presiding judge Eva-Marie Distler stated that the court was certain "without a doubt that the DFB evaded taxes and that those involved put up with it". While acknowledging a "high level of criminal energy" from the DFB, the court did not fully endorse the prosecution's demand for a €270,000 fine. The DFB was initially fined €130,000, but €20,000 was waived due to "procedural delays" in the case. The DFB must also bear the costs of the proceedings.

The investigation into the payment has been ongoing for about ten years, sparked by allegations that Germany used a slush fund to secure votes from FIFA executive committee members to ensure they would host the tournament.

The €6.7 million payment was made to FIFA, with the funds being channeled through a Swiss law firm to a Qatari company belonging to Mohammed Bin Hammam, who was then a member of FIFA's Executive Committee. The precise reason for the payment has never been definitively established. The DFB concealed the repayment of the loan as a contribution towards a planned World Cup opening gala, which was later canceled. A year later, the DFB falsely declared it as a business expense.

Originally, former DFB officials Theo Zwanziger, Wolfgang Niersbach, and Horst R. Schmidt were also charged in the trial. However, the proceedings against all three were eventually dropped after they paid fines, and they consistently denied the allegations of tax evasion.

DFB lawyer Jan-Olaf Leisner maintained the federation's innocence, arguing there was no tax evasion and that the tax authorities had not suffered any financial loss. He claimed that the tax authorities had realized an interest benefit of €650,000. Leisner also argued that the DFB had been "not treated equally" in the proceedings.

The 2006 World Cup, dubbed the "summer fairytale," saw Germany reach the semi-finals, with sold-out stadiums and public viewing areas attracting hundreds of thousands of fans. However, the scandal has tarnished the image of the event and the reputation of the DFB.