UEFA is preparing a criminal complaint against FIFA president Gianni Infantino over his failed plan to sell part of FIFA's future World Cup business to private investors. The European football governing body is considering taking the case to Swiss prosecutors, accusing Infantino and others of possible "criminal mismanagement" over the now-abandoned FIFA Forward Enterprise plan.

The proposed deal would have created a new FIFA subsidiary responsible for commercialising major tournaments, including the men's and women's World Cups and the Club World Cup. Under the plan, New York-based investment firm Thrive Capital Management, founded by Joshua Kushner, was expected to lead a group of investors putting $4.2 billion into the new company in exchange for a 20% stake.

UEFA's lawyers argue that the deal placed the value of the company at around $20 billion, which they say was an "absurdly low" valuation for FIFA's commercial rights. They also allege that the proposal was developed secretly by Infantino and a small group of advisers and investors and was not subjected to an open bidding process or an independent valuation.

FIFA withdrew the plan on August 1 after it faced strong opposition from UEFA and other football officials. UEFA had even threatened a boycott of FIFA competitions if the proposal went ahead. The dispute has now moved into the legal arena, with UEFA asking US courts to help obtain documents for potential criminal proceedings in Switzerland.