Modric, who was the best player at the 2018 World Cup in Russia, was accused in two cases of tax fraud, totalling some €870,728, according to Spanish newspaper El Mundo. One of these involved avoiding paying €579,738 from image rights by using Luxembourg-based company Ivano Sàrl. The company is named in honour of Modric’s son and managed through his wife Vanja Bosnic.

Spanish football magazine Marca reported at the weekend that as well as the suspended prison sentence, Modric’s agreement with the Spanish state prosecutor and the tax office imposes a fine “amounting to 40 percent of the fee that was defrauded” in addition to having to pay back the amoungt of missing tax. The Real Madrid and Croatia star reportedly already paid €1m at the beginning of legal proceedings. He must now pay a little over €400,000 to settle the case.

Modric is not the first footballer to set up a company in Luxembourg to handle image rights. As Delano reported in December 2017 Manchester City and Belgiam star Kevin de Bruyne and his father, Herwig, were sued by Image Rights S.A. over loss of income.