Documents and hard drives were seized from the DFB’s headquarters in Frankfurt and the homes of DFB president Wolfgang Niersbach, a UEFA and FIFA executive committee member, and his predecessor Theo Zwanziger, were searched.
It follows the disclosure that the DFB made a secret payment of 6.7 million euro (£4.6 million) to FIFA in 2005.
An internal audit has failed to find any trace of the 6.7 million euros in the DFB’s tax documents.
Frankfurt’s senior public prosecutor Nadja Niesen said in a statement: “Fifty officials from the Frankfurt tax investigators as well as the prosecuting authorities carried out searches of the offices of the DFB as well as the homes of suspects.
“Prosecutors in Frankfurt have started an investigation on suspicion of serious tax evasion connected to the awarding of the 2006 World Cup and the transfer of 6.7 million euros from the DFB to FIFA.”