Announcing his resignation after an emergency meting of the DFB's standing committee in Frankfurt, Niersbach denied any involvement in an alleged transfer of 6.7 million euros to the FIFA from a secret account of the DFB in early 2005.
As a member of the World Cup 2006 organising committee in charge of marketing, media accreditation and events organising, he had worked correctly and responsibly and he has nothing to hide, he said in a statement.
Niersbach, who took over as the DFB president in March 2012, said it was painful for him to be confronted with a past issue in which "I was not involved at that time and leaves many questions unanswered also for myself".
He reiterated his position that he had "absolutely no knowledge of the background of the flow of funds" that are currently being investigated.
DFB announced that Niersbach will be succeeded by current vice-presidents Reinhard Rauball and Rainer Koch.
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