Dozens of police officers have carried out raids on the headquarters of the German Football Association over allegations of irregularities in the bidding process for the 2006 World Cup.

The allegations, first raised by Der Spiegel magazine, relate to a $10 million payment made to football's governing body FIFA in 2005.

Der Spiegel described the money as a slush fund that had been used to buy votes five years earlier, when Germany was awarded the 2006 World Cup.

About 50 officers raided the association's headquarters in Frankfurt, as well as the homes of several senior and former members of the organisation.

They are investigating allegations of a severe case of tax evasion in relation to the payment.

"The investigations are directed towards the German Football Association president, also against the incumbent president in 2006 and the former general secretary," state prosecutor Nadja Niesen said.

Prosecutors say related allegations of corruption can no longer be pursued because of the statute of limitations.

Former German Football Association president Theo Zwanziger said he had nothing to fear.

"I have no worries. Do you know how many prosecutions I have already seen? I am totally relaxed. I actually expected them to show up earlier," he said.

Authorities in several countries are now investigating allegations of corruption within FIFA, and the organisation's president Sepp Blatter has been suspended.

British MP Damian Collins, who campaigns for reform of FIFA, said he thought the investigation would widen.

"I think we can see this is rapidly becoming a much bigger issue than just, you know, Sepp Blatter and (former FIFA vice president) Jack Warner. It's going to involve a lot more people along the way," he said.

The German Football Association denies any wrongdoing.