They report evidence of embezzlement and concealed income in player transfer contracts. The Portuguese Public Prosecutor’s Office, working in tandem with the Tax and Customs Authority, conducted a broad inspection across more than 67 locations in Portugal to gather information related to potential fraud in football transfers. The focus centers on whether income was hidden or misreported when players moved between clubs, and whether payroll or contract details were manipulated to reduce tax exposure.
The operative phase included searches at major stadiums and training venues, including Dragão, Estádio da Luz, and Estádio José Alvalade, as well as at several clubs. The raids encompassed powerhouses such as FC Porto, SL Benfica, and Sporting CP, reflecting the scale of the inquiry and the involvement of high-profile figures within the sport. Investigators also searched residences tied to football executives, including the home of Alexandre Pinto da Costa, who is linked to Porto through family connections with the club’s leadership. The investigations extended to the homes of players connected to the clubs under scrutiny.
Among the players implicated in the case are Benfica athletes Gonçalo Guedes, Odisseia Vlachodimos, and Francisco Trindade Chiquinho. The transfers associated with these players have reportedly become a central element of the inquiry. Gonçalo Guedes, who has been with Wolverhampton Wanderers, moved from Benfica with a transfer package that included a fixed upfront amount and additional variables, and his dealings have drawn particular scrutiny as part of the investigation into the broader transfer practices.
Guedes previously moved from Benfica to Paris Saint-Germain and subsequently to Valencia CF, transfers that are now part of the audited chain. The English club’s payment to Valencia, amounting to a sizable sum, is part of the context being reviewed by tax authorities within the framework of the ongoing operation in Portugal, known to authorities as Outside the Game. The investigation underscores the evolving scrutiny of cross-border transfers and their tax implications for both the players and the clubs involved.
In addition to Guedes, searches targeted Benfica players Vlachodimos and Chiquinho. The tax authorities are examining the transfer of the goalkeeper to Panathinaikos for a fee of 2.4 million euros and the move of Chiquinho from Moreirense in 2019 for 3.75 million euros. The inquiries have prompted comments from the clubs themselves, with Porto, Benfica, and Sporting de Portugal confirming that records were reviewed and expressing full cooperation with the Portuguese authorities.
The Central Directorate of Investigations and Criminal Procedure, known by its Portuguese acronym DCIAP, has provided details about the raids and the initiation of new investigative procedures. The focus remains on alleged crimes including qualified tax fraud, social security fraud, and money laundering connected to the signing and extension of player employment contracts during the period between 2014 and 2022. Authorities have indicated the possibility of illicit gains tied to those contracts, suggesting a broader pattern of profit mismanagement across multiple clubs and players. The financial scope cited in the inquiry points to potential benefits that are illegal in patrimonial, tax, and social security terms, with a reported total exceeding 58 million euros.
As the investigation unfolds, clubs involved have stated their willingness to cooperate fully with investigators and to provide access to relevant documents and records. The operation reflects a heightened emphasis on transparency within professional football and a rigorous pursuit of any irregularities that could distort the integrity of the game. The ongoing process is expected to clarify how compensation, bonuses, and other contractual provisions were managed across a span of nearly a decade, shedding light on the mechanisms that may have allowed discrepancies to persist. The inquiry continues to map the flow of funds tied to player movements and the accompanying legal and tax implications for the various parties involved.
This development illustrates the increased attention that football transfers attract from tax authorities and criminal investigators. It also highlights the importance of robust accounting practices and contract disclosures in professional sports, where complex cross-border deals can obscure true financial outcomes. The outcome of the investigations will likely influence future regulatory and compliance standards for clubs, agents, and players throughout Portugal and beyond, reinforcing the need for rigorous oversight of how contracts are negotiated, recorded, and reported.