Germany international Mesut Ozil paid more than €2 million (£1.67m) in back tax in Spain and is disputing a €790,000 fine, according to documents supplied to Der Spiegel by Football Leaks.
The Der Spiegel report says that, at the time of Ozil's transfer from Werder Bremen to Real Madrid in 2010, his then agent Reza Fazeli received a €1.2m payment from the Spanish side in two instalments.
It said his new agent, Erkut Sogut, was paid €1.47m for the player's 2013 switch from Real to Arsenal, and that in both cases the Germany international should have paid his agents.
Because he did not do so, the Spanish tax authorities assessed it as payment in kind for Ozil on which he should have paid tax.
After 18 months of investigations the midfielder was reportedly ordered to pay €2.017m in back tax in February, with the fine following a month later.
Wer die Enthüllungsgeschichte des Wochenendes verpasst hat, kann gleich alles zu den #FootballLeaks im #SPIEGELTV Magazin bei RTL sehen. pic.twitter.com/f2l3fTCaul
- SPIEGEL TV (@SPIEGELTV) 4 December 2016
Der Spiegel said Ozil had paid the back tax but disputed the fine.
A lawyer representing Ozil's marketing company told Der Spiegel the player was not under investigation by the Spanish authorities and no criminal procedure been opened against him.
The lawyer also said the information supplied by Football Leaks did not show the true facts of the matter. Der Spiegel said there was no basis for that accusation.