PSG president Nasser Al-Khelaifi is facing a 28-month prison sentence.
Along with former FIFA secretary general Jerome Valcke, Al-Khelaifi is being tried as part of a corruption case linked to the awarding of World Cup television rights.
Valke is facing a three-year sentence.
The PSG president - who also is in charge of TV company BeIN Sports - is being tried at the Federal Criminal Court of Bellinzona in Switzerland.
The Swiss federal court accuses them of criminal mismanagement, incitement to criminal mismanagement, falsifying documents and corruption.
It all relates to the awarding of broadcast rights for the 2026 and 2030 World Cups to the Al-Khelaifi-run BeIN Sports.
The charges focus on Valcke's use of a luxury villa on the Italian island of Sardinia rent free in 2014 and 2015, around the time rights contracts were being awarded for the 2026 and 2030 tournaments.
Al-Khelaïfi had acquired the house for €5million, via a company, transferred almost immediately to the brother of one of his close associates, before making it available to Valcke.
Al-Khelaifi settled a related bribery case in February, paying nearly €1million meaning Swiss prosecutors dropped the case.
The Qatari businessman faced a maximum 5-year sentence. But of the 28-months of his recommended sentence, Al-Khelaifi would see all but 4 months suspended.
The defence will begin giving evidence on Wednesday.