It had examined Niersbach's pension income and remuneration arrangements following a request by Zwanziger who is a member of FIFA's executive committee.
"The investigatory chamber of the FIFA ethics committee inspected and analysed all relevant documents, interviewed those involved in the matter and carried out further enquiries with those in the latter's circles," the statement said. "Based on this preliminary investigation, the investigatory chamber of the FIFA ethics committee has concluded that neither Wolfgang Niersbach nor any other person has violated the code of ethics. "The investigatory chamber has accordingly closed its file on the matter."
The DFB welcomed the decision, saying the matter should now be considered closed.
"The DFB board welcomes the decision and assumes that this result will now put an end to the constant accusations levelled against the federation, its president and its board,” it said in a statement.
When the row broke out last year the DFB had supported Niersbach saying he "had worked towards and earned his pension through his 24-year activity as an employee of the DFB".
Zwanziger is stepping down in March and Niersbach, who has been DFB president since December, is standing to replace him.
(Reporting by Brian Homewood, Additional reporting by Karolos Grohmann; Editing by Ed Osmond)
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