Swiss legal authorities have also announced that criminal proceedings have opened "against persons unknown on suspicion of criminal mismanagement and of money laundering in connection with the allocation of the 2018 and 2022 football World Cups".

Electronic data and documents have been seized from FIFA's head office in Zurich.

A total of 10 officials are reportedly been questioned. 

The others arrested reportedly include Trinidad and Tobago's Jack Warner, the former vice-president of FIFA. 

Another arrested is Eugenio Figueredo, the President of CONMEBOL, South America's governing body. 

Jose Maria Marin, a former President of the  Brazilian Football Confederation and member of the FIFA Executive Committee, and Eduardo Li, a Costa Rican due to join the FIFA Executive on Friday, were among others arrested. 

Others arrested are reportedly Julio Rocha, Costas Takkas, Rafael Esquivel and Nicolás Leoz.

FIFA President Sepp Blatter was not among those arrested. 

“He is not involved at all," a FIFA spokesman said. 

They were all held by Swiss police at the United States Department of Justice's request.

The New York Times reported that plain-clothed police officers took the room keys from the reception of Baur au Lac hotel, where the officials were staying, at 6am and headed to their rooms. 

Among the allegations are tax evasion, money laundering, racketeering and wire fraud.

"The US authorities suspect them of having received bribes totaling in the USD millions," the Swiss Federal Office of Justice (FCOJ) said in a statement.

"The arrest warrants were issued further to a request by the US authorities. The US Attorney’s Office for the Eastern District of New York is investigating these individuals on suspicion of the acceptance of bribes and kick-backs between the early 1990s and the present day.

"The bribery suspects -- representatives of sports media and sports promotion firms -- are alleged to have been involved in schemes to make payments to the soccer officials -- delegates of FIFA and other functionaries of FIFA sub-organizations -- totaling more than $100 million.

"In return, it is believed that they received media, marketing, and sponsorship rights in connection with soccer tournaments in Latin America.

"According to the US request, these crimes were agreed and prepared in the US, and payments were carried out via US banks."

"A simplified procedure will apply for wanted persons who agree to their immediate extradition" it said. 

"The Federal Office of Justice (FOJ) can immediately approve their extradition to the US and order its execution.

"However, if a wanted person opposes their extradition, the FOJ will invite the US to submit a formal extradition request within the deadline of 40 days specified in the bilateral extradition treaty."

FIFA are due to hold a press conference in Zurich at 10am to discuss this morning's developments. 

The FBI, meanwhile, will hold a news conference in New York City later this afternoon, around 10am local time time.

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