Former FIFA president Sepp Blatter and his ex-UEFA counterpart Michel Platini have been charged with fraud in Switzerland.
It follows a six-year investigation into a payment of two million Swiss francs (£1.6m) from FIFA to Platini.
Blatter, 85, and French football legend Platini, 65, could now face a trial within months.
“This payment damaged FIFA’s assets and unlawfully enriched Platini,” Swiss federal prosecutors said in a statement.
In January 2011, Platini wrote to FIFA asking to be paid backdated additional salary for working as a presidential adviser in Blatter’s first term from 1998 to 2002.
Blatter authorised FIFA to make the payment within weeks.
He and Platini have long denied wrongdoing and said they had verbally agreed for the money to be paid more than 20 years ago.
The Office of the Attorney General of Switzerland alleged that an annual compensation of 300,000 Swiss francs for Platini’s consulting was agreed in a written contract signed by both of them in 1999.
The OAG alleged that the compensation was invoiced by Platini on each occasion and paid in full by FIFA.
Eight years later, Platini allegedly demanded the payment of two million Swiss francs – which prosecutors said was made “without a legal basis”.
In addition to being charged with fraud, Blatter has been charged with mismanagement, misappropriation of FIFA funds and forgery of a document.
Platini has been charged with fraud, misappropriation, forgery and as an accomplice to Blatter’s alleged mismanagement.
Prosecutors opened criminal proceedings against Blatter in September 2015.
Platini was placed under formal investigation last year and months later the more serious allegation of fraud was included against both men.
Swiss cases can take years to reach a conclusion.
