The popular president of European football champions Bayern Munnich, has been sentenced to three and a half years in jail for tax evasion.
He admitted defrauding German tax authorities of millions of dollars.
The 62-year-old former World Cup-winning German striker, had kept the funds in a secret Swiss bank account.
His lawyer had argued he should escape punishment because he gave himself up. But judges ruled his confession fell short of full disclosure.
Hoeness was initially charged with evading $6 million in taxes but he then admitted to dodging another $24 million citing gambling problems.
On the day he received a tip off he was being investigated for tax fraud, he was having lunch with German Chancellor Angela Merkel.
The defence has said it will appeal against the sentence.
Prosecutors had called for a term of five years and six months.
Bayern Munich fans were gathered outside the court building, holding up banners expressing support for the football boss.