Infantino's Miami 'salary B' triggers US tax probe and endangers FIFA legacy

Gianni Infantino stood on the podium at the women's Under‑20 World Cup final when a revelation emerged that could upend his decade‑long promise of clean governance at FIFA. A report by The Times disclosed that he received an extra $1.76 million in 2024 through a U.S. entity, a sum that was omitted from the Swiss annual report that listed his salary at $4.13 million.

Hidden payment and its purpose

The undisclosed amount, dubbed a ‘salary B’, was allegedly channelled to fund Infantino’s luxury residence in Miami and other Florida expenses. The payment was made via FWC2026 US Inc., the company set up in the United States to manage the 2026 World Cup.

Jurisdictional fallout

Because the money was earned through a U.S. subsidiary, the transaction falls under American tax law, exposing Infantino to scrutiny from the Internal Revenue Service and the Department of Justice. The article notes that moving his financial logistics to the Atlantic side of the world removes the protective shield of Swiss confidentiality.

The situation echoes the 2015 FBI raid on the Baur au Lac hotel in Zurich, when U.S. authorities dismantled the FIFA hierarchy in what became known as FIFA Gate. That operation demonstrated that American courts would pursue football officials when money crossed U.S. borders.

Under U.S. corporate regulations, tax‑exempt organisations like FWC2026 US Inc. must file a Form 990 each year, detailing executive remuneration. Failure to disclose the $1.76 million payment could trigger automatic audits and severe penalties.

FIFA’s own statutes, rewritten after the 2015 scandal, require all senior‑level remuneration to be transparent and recorded in the central annual report. By diverting a substantial portion of his income to an American subsidiary, Infantino has allegedly breached those rules.

The revelation also revives the memory of former FIFA president Joseph Blatter, whose downfall resulted from an internal ethics sanction over an undocumented Swiss‑franc payment. Critics argue that the similarity between the two cases provides a potent catalyst for a disciplinary case against Infantino.