FIFA says the money was illegally diverted to a Swiss bank following the collapse of its former marketing company, ISL.
The governing body had filed a criminal complaint in a bid to recover funds paid by Globo, the Brazilian broadcaster, for rights to FIFA events.
Two years ago, FIFA's own investigations discovered the money had been placed with a major Swiss bank.
Last month FIFA president Sepp Blatter was furious after a special investigator looking into the collapse of ISL, Thomas Hildbrand, arrived at FIFA headquarters with a search warrant to search Blatter's offices and those of Urs Linzi, the general secretary.
