The latest revelation suggests the Hammers had already paid 50 per cent of the Haller fee after the sale of Mark Arnautovic to Chinese club Shanghai SIPG for £20.4m in 2019.
The outstanding debt originally owed to German club Frankfurt was sold to investment company MSD Capital.
Haller joined West Ham for a club-record £45m in 2019 but the fee was to be repaid in instalments over five years.
The New York-based company was founded by computer tycoon Michael Dell of the computer firm fame.