Taxing times for Kaiserslautern

Dire situation
Already some €30m in debt, Kaiserslautern have to pay €8.3m of that sum immediately with the remaining €4.6m to be paid at a later date. Chairman Rene C. Jäggi said of the predicament facing his club: "The situation has deteriorated vastly by these additional claims. 1. FC Kaiserslautern is going to appeal immediately."

Relegation zone
Like many clubs in the English first division, Kaiserslautern have suffered from the collapse of a company holding broadcasting rights to matches, in their case KirchMedia. Off-field concerns have also seemingly affected the players, as Kaiserslautern have won just three out of 18 league matches this season and lie second from bottom in the 18-team table.

Refurbishment costs
The club missed out on expected revenue after failing to qualify for this season's UEFA Cup, a problem exacerbated by the huge sums spent on refurbishing their Fritz-Walter-Stadion, one of a dozen venues chosen to host 2006 FIFA World Cup matches. Kaiserslautern are reportedly contemplating selling the stadium to raise much-need revenue.

Lottery loan
In November, they received a €5m loan from Lotto Rheinland-Pfalz GmbH - the regional lottery council for the Rheinland - in exchange for the transfer rights of German international striker Miroslav Klose.