Former Bayern Munich captain Philipp Lahm has questioned the value of Manchester City's achievements under Pep Guardiola following the club's guilty verdict over financial rule breaches, despite describing the football played during the Spaniard's reign as exceptional.

Manchester City are facing an uncertain future after an independent Premier League commission found the club guilty of serious financial breaches relating to the period between 2009 and 2018.

The findings, published on September 29, concluded that City had used misleading commercial arrangements to inflate revenues and reduce reported costs, allowing the club to circumvent financial regulations.

City have consistently denied wrongdoing and formally lodged an appeal on October 1, with the outcome yet to be determined and potential sporting sanctions still unresolved.

The case has reignited debate over how the club's unprecedented success under Guardiola should be viewed, particularly after the Spaniard guided City to six Premier League titles and their first Champions League triumph.

Lahm, who worked under Guardiola at Bayern between 2013 and 2016, believes the quality of City's football cannot be disputed but has raised questions about the circumstances surrounding those achievements.

Writing in a column for The Guardian, the former Germany captain praised his former manager's tactical brilliance before delivering a pointed criticism of the club's financial conduct.

Lahm praises Guardiola brilliance but questions Man City's achievements

Lahm was unequivocal in his admiration for the football Manchester City produced during Guardiola's most successful years.

The 2014 World Cup winner recalled watching a team whose movements, passing and collective understanding set them apart from many of Europe's leading clubs.

He compared their organisation to a carefully orchestrated musical performance, with Guardiola responsible for bringing the individual components together.

Lahm also argued that City had developed a distinctive approach to recruitment, helping players establish themselves as world-class performers rather than simply purchasing the biggest names available.

Kevin De Bruyne, Ilkay Gundogan and Rodri were among the examples he highlighted.

De Bruyne arrived after an unsuccessful spell at Chelsea, Gundogan had struggled with injuries during his career, and Rodri developed into one of the world's leading midfielders following his move from Atletico Madrid.

For Lahm, that development reflected the quality of Guardiola's coaching and the environment created at the Etihad Stadium.

However, his admiration did not prevent him from questioning whether City's success could be considered independently of the club's financial breaches.

"But what are achievements on the pitch worth if they are accompanied by rule-breaking?" Lahm wrote.

The former defender suggested that City's conduct had not been fundamentally different from that of other major European clubs seeking to maximise their competitive advantage.

Nevertheless, he argued that financial regulations must be enforced if football is to maintain a level playing field.

The Premier League commission's findings provide a significant backdrop to those comments.

According to the league's official statement, City used arrangements involving commercial partners to artificially improve their financial position by more than £900m over the period investigated.

The commission also found that the club had breached its obligations to cooperate with the investigation.

City are appealing the decision, and no final sporting punishment has been announced. Possible sanctions include financial penalties, points deductions and other disciplinary measures, although the eventual outcome remains uncertain.

Lahm did not explicitly call for City's trophies to be stripped, instead concentrating on the wider question of sporting integrity and the importance of applying financial rules consistently.

Why Lahm believes English football could learn from Germany's 50+1 rule

Beyond his criticism of City, Lahm used his column to advocate a different model of football governance.

The former Bayern captain praised Germany's 50+1 ownership rule, under which a professional club's parent association generally retains a majority of voting rights.

The system is designed to preserve the influence of members and supporters while allowing outside investment.

Lahm believes the arrangement helps maintain an important connection between clubs and the communities that support them.

His argument extends beyond financial regulations, with the German suggesting that football's leading institutions have a responsibility to protect the sport's social role.

He expressed concern that increasing commercialisation could weaken the relationship between elite clubs and their traditional supporters, particularly when financial interests begin to outweigh other considerations.

The 50+1 rule is not without complications, however.

Certain Bundesliga clubs have historically operated under exceptions, while German competition authorities have continued to examine whether the regulations are applied consistently.

Nevertheless, Lahm views the principle as an important safeguard against the concentration of decision-making power among wealthy investors.

He also called for football's governing institutions to enforce regulations independently, arguing that the credibility of the sport depends on rules being respected by even its most powerful participants.

That position places his admiration for Guardiola's achievements in a different context.

Lahm has not sought to diminish the technical excellence of City's former manager or the quality of the football produced by his players.

Instead, he believes the club's sporting accomplishments and its institutional responsibilities must both form part of any assessment of its legacy.

The Premier League's appeal process will ultimately determine whether the commission's findings stand, while any punishment will be addressed through the relevant disciplinary proceedings.

Until those processes are completed, uncertainty will continue to surround City and the possible consequences for their historic period of success.

For Lahm, however, the broader principle is clear: the quality of a team's football should not exempt its club from accountability when financial regulations are breached.