35 | Consolidated subsidiaries

FIFA’s subsidiaries as at 31 December 2022 are set out below:

Location of incorporation Activity Ownership interest 2022 Ownership interest 2021
FIFA Museum AG Zurich, Switzerland Museum 100% 100%
FIFA Ticketing AG Zurich, Switzerland Ticket sales 100% 100%
FIFA Development Zurich AG Zurich, Switzerland Service company 100% 100%
FIFA Foundation Zurich, Switzerland Foundation 100% 100%
2018 FIFA World Cup Ticketing Limited Liability Company Moscow, Russia Ticket sales 100% 100%
FIFA World Cup Qatar 2022 LLC Doha, Qatar Service company 51% 51%
FIFA Ticketing LLC Doha, Qatar Ticket sales 100% 100%
FWWC2023 Pty Ltd Sydney, Australia Service company 100% 100%
FWC2026 US, Inc. Wilmington, USA Service company 100% 100%
FWC26 Canada Football Ltd. Victoria, Canada Service company 100% 100%
FWC2026 Mexico, S. de R.L. de C.V. Mexico City, Mexico Service company 100% 0%
FIFA Clearing House SAS Paris, France Service company 100% 0%
Hotel Ascot GmbH (in liquidation) Zurich, Switzerland Hotel industry 100% 100%
FIFA World Cup Brazil Assessoria Ltda. (in liquidation) Rio de Janeiro, Brazil Service company 100% 100%
FIFA Clearing House Stichting (liquidated) Amsterdam, Netherlands Service company 0% 100%
2010 FIFA World Cup Ticketing (Pty) Ltd (liquidated) Nasrec, South Africa Ticket sales 0% 100%
FIFA World Cup South Africa (Pty) Ltd (liquidated) Nasrec, South Africa Service company 0% 100%

FIFA World Cup South Africa (Pty) Ltd, 2010 FIFA World Cup Ticketing (Pty) Ltd and FIFA Clearing House Stichting were fully liquidated as at 31 December 2022. The latter has been replaced by the newly established FIFA Clearing House SAS, which has assumed the same intermediary role for the processing of training reward payments with a view of protecting the integrity of football.

Other noteworthy changes in 2022 were the ongoing voluntary liquidation of FIFA World Cup Brazil Assessoria Ltda. and the establishment of FWC2026 Mexico, S. de R.L. de C.V. to operate the final competition of the FIFA World Cup 2026™.

FIFA’s 51% ownership of the subsidiary FIFA World Cup Qatar 2022 LLC does not coincide with the economic result allocation, as the equity of the subsidiary is fully attributable to FIFA. No non-controlling interests are therefore disclosed in these consolidated financial statements.