Swiss prosecutors said on Tuesday they had charged three former German Football Association (DFB) officials, including ex-president Theo Zwanziger, with fraud relating to the 2006 World Cup.
In a statement the attorney general's office said the accused "are alleged to have fraudulently misled the members of a supervisory body of the DFB organising committee for the 2006 World Cup in Germany" in April 2005 about the true purpose of a payment of around 6.7 million euros.
Hors Schmidt, former secretary of the German football federation, has also been charged with fraud -- along with the Swiss Urs Linsi, secretary general of FIFA from June 1999 to June 2007.
Wolfgang Niersbach, who was a member of the 2006 bid committee and vice-president of the organising committee, has been charged with complicity in fraud.
Charges of money-laundering were dismissed in July.
All four have denied the claims.
"This whole Swiss campaign is wretched, malicious and will completely fail, because I have nothing to reproach myself for," Zwanziger told AFP subsidiary SID.
"These incompetent investigators are banging their heads against a brick wall, and the wall will always win. The whole thing has long been a judiciary scandal and there has been no truly reproachable behaviour on the part of the accused."
Niersbach said the accused only found out through the media that they had been charged and described the investigation as 'unspeakable.'
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The attorney general's statement said that Beckenbauer "is unable for health reasons to participate or to be questioned in the main hearing in the Federal Criminal Court (FCC)."
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