Didn't they try to grab everyone's attention with an eye-catching headline and claim of Ronaldo evading up to 100m of taxes or something like that? Has it been established or proven that what they were claiming was true?
The headline of the article was:
Steueroase British Virgin Islands
Ronaldos Rutsche
and the teaser:
"30.000 Einwohner, 600.000 Briefkastenfirmen - die British Virgin Islands sind eine perfekte Steueroase. Hier sitzen auch drei Offshore-Firmen, mit denen Cristiano Ronaldo millionenschwere Geschäfte machte."
translated:
Tax Haven british Virgin Islands
Ronaldo's slide
"30,000 inhabitants, 600,000 letterbox companies - the British Virgin Islands are a perfect tax haven. Here are also three offshore companies that Cristiano Ronaldo earns millions with"
depends on how eye catching you find that but besudes that there's nothing claiming he evaded 100m. They just said that Ronaldo transferred 150m through offshore accounts. That alone isnt illegal. Quite ithe mmorale thing to do, but not actually a punishable thing and done by many companies. Tax shelters aren't illegal after all if the tax authorities are in the know about them. The suspicious things in the article that later caused the investiations was the email traffic between Ronado's lawyers in which they fappeared to be noticabble concerned that the Spanish tax authority could make inquiries about "Tollin", one of Ronaldo's offshore companies.
The whole thing was pretty neutrally written and even acknowledged the fact that this doesn't mean that anyhting illegal is going on. The whole clickbait and dramatizing was then created by shitty twitter pundits and sports papers quoting them because, let's be serious, "sports journalism" is and has always been a joke.