Milan legend Paolo Maldini and his wife are being investigated over corruption and the illegal access to tax records, Italian news agency Ansa has reported.
The former Milan defender is being investigated following a separate probe into an incomes official who has since been jailed.
Maldini ended a 24-year career with Milan last season with 126 caps for Italy and more than 900 matches for Milan.
He won seven Serie A titles and five Champions League crowns during a glittering career, and recently turned down an invitation to come out of retirement and play with his former club until the end of the season.