Napoli President Indicted for Fraud Over Osimhen and Manolas Transfers

Napoli are facing a turbulent legal battle after club president Aurelio De Laurentiis was officially indicted on charges of false accounting, related to two high-profile transfers that have now come under intense scrutiny. The accusations involve inflated valuations for players Victor Osimhen and Kostas Manolas, deals that prosecutors claim were orchestrated to artificially boost Napoli’s financial position.

The indictment marks a dramatic turn in De Laurentiis’ 20-year reign as the president of one of Italy’s most storied football clubs. Alongside De Laurentiis, CEO Andrea Chiavelli and the club itself are also implicated in the charges. The case revolves around alleged irregularities in the 2019 and 2020 financial reports, specifically concerning the transfers of Manolas from Roma and Osimhen from Lille.

False Accounting Allegations: A Deepening Scandal

The charges against Napoli stem from accusations that the club artificially inflated the transfer fees of both players in order to create fictitious profits on paper. Prosecutors argue that these moves violated financial reporting standards, and that Napoli’s books were adjusted to give the appearance of stronger financial health than the club truly possessed.

The legal team representing Napoli has vehemently denied the charges, describing the indictment as “astonishing” and arguing that the financial practices were in line with industry standards. Napoli has also pointed to a previous case involving Inter Milan, where similar accusations were dismissed, as evidence that the charges against them are flawed.

The legal process is set to stretch well into the future, with the first court hearing scheduled for December 2026. Despite this, Napoli is facing a significant period of uncertainty, both legally and in terms of its competitive prospects. While Serie A has recently dealt with similar issues, such as Juventus’ capital gains scandal, Napoli has not yet faced any immediate sanctions.

The Osimhen Transfer: Emotional and Financial Scrutiny

Of the two transfers under investigation, the €76 million move for Nigerian striker Victor Osimhen in 2020 has garnered the most attention. Part of the deal involved the inclusion of four Napoli youth players, who were valued at nearly €20 million. Prosecutors believe these valuations were artificially inflated to cover up the real financial value of the deal, a tactic that has raised alarms throughout the football industry.

But it is not just the financial irregularities that have drawn scrutiny to the Osimhen deal. In a secret testimony, Osimhen himself described how he felt coerced into the transfer during a vulnerable moment in his life. Just after the death of his father, Osimhen claims that he was pressured into meetings with Napoli executives, was told that an agreement had already been made, and was even urged to travel to Naples shortly after his father’s passing. He also revealed that he was never shown a full contract draft and was handed only a “pseudo-agreement” to sign.

This personal account has added an emotional dimension to the legal case, suggesting that Osimhen may have been pressured into a decision that he did not fully understand or support at the time.

The Manolas Transfer: Alleged Manipulation of Player Valuations

The second key transfer under investigation is Kostas Manolas’ €36 million move from Roma to Napoli in 2019. The deal, which saw Napoli pay Roma for the Greek defender while simultaneously offloading midfielder Amadou Diawara to the Italian capital, is said to have involved inflated player valuations to allow both clubs to register significant capital gains.

Prosecutors argue that the transfer fee paid by Napoli for Manolas was artificially inflated to make the deal appear more financially beneficial. The situation was further complicated when Manolas was sold to Olympiacos in 2022 for just €2.5 million, marking a significant drop in value and prompting investigators to question the legitimacy of the initial transfer.

While Napoli’s defense insists that both the Manolas and Osimhen deals were legitimate and fully audited, the case raises serious questions about the financial practices employed by the club during these transactions.

The Road Ahead for Napoli: Legal and Sporting Uncertainty

The legal proceedings against Napoli will unfold over several years, with the first trial set for 2026. This protracted timeline means the club will face a long period of uncertainty. The implications of the case are significant, as it casts a shadow over the future of Napoli both in the courtroom and on the pitch.

Although the club has not faced immediate sporting sanctions, legal experts suggest that if the prosecution can prove a systemic pattern of fraud, the consequences could be severe. In the case of Juventus, financial irregularities led to point deductions and bans, but Napoli’s situation remains distinct—at least for now.

For Napoli fans, the crisis marks a troubling chapter in what has otherwise been a period of significant sporting success. As the club prepares for a long legal battle, the ultimate impact on its financial standing, reputation, and competitive edge remains to be seen.