Katharina Liebherr, the Southampton owner, has become embroiled in an investigation by the German tax authorities which could increase the pressure on her to sell the club. The Times has learnt that the public prosecutor’s office is investigating the tax liability of her late father, Markus Liebherr, who bequeathed Southampton to Katharina after his death in 2010 along with several other companies forming part of Mali Holdings.

The German authorities are investigating whether they are entitled to levy taxes against the beneficiaries of Markus Liebherr’s estate after receiving allegations that he spent more time in Germany than was previously realised. The German-born Swiss industrialist claimed Zurich was his main residence, but he also had property in Germany.

Authorities in Germany often focus on high-profile cases