Dutch club Vitesse Arnhem are relegated from the Eredivisie after being docked 18 points for repeated violations of licensing rules by the governing body KNVB on Friday.
Arnhem were already facing a first drop in 35 years as last placed team before the sanction was announced and they now stand on -1 points.
"The level of the sanction is based on exceptional seriousness and extent of the breaches of the licensing system," the KNVB said.
Vitesse said they would not appeal the ruling as they admitted to have presented incorrect half-year figures and to have acted in a wrong way towards a bank and the economics ministry.
The club is also under investigation for ties to Russian oligarch and former Chelsea owner Roman Abramovich who has been sanctioned by the European Union after Russia's invasion of Ukraine.