FRANKFURT, Oct 22 (Reuters) - German airline Lufthansa said on Wednesday it was close to selling its IT infrastructure division and completing an outsourcing deal with IBM, which will result in a 240 million euro ($305.57 million) pre-tax charge in 2014.

"This impact will not be recognised in the operating result, which is relevant for the financial guidance, but in the IFRS net result of the Lufthansa Group," the airline said in a statement.

The deal, which is expected to close at the end of the first quarter of next year, will yield an average of 70 million euros in annual savings, the airline said. (1 US dollar = 0.7854 euro) (Reporting by Harro ten Wolde, editing by Thomas Atkins)