Havertz has been tipped to depart the Bay Arena this summer following a number of scintillating displays for Peter Bosz’s men in recent seasons, with the German champions and the English outfit his most likely destination.
The 21-year-old Germany international is priced in excess of £70m.
Havertz has scored 17 goals in 38 games across all competitions this season, with Leverkusen still very much alive in the Europa League, where they will take on Rangers in the round of 16 second leg on Thursday after winning the first leg 3-1 in Scotland.
Bayern Munich have already spent big money this summer, acquiring Leroy Sane from Manchester City for an initial £44m, and that big purchase coupled with the financial ramifications of the coronavirus pandemic will not allow the Bavarians to shell out another large sum in the transfer market, according to club president Uli Hoeness.
"I am sure that after Leroy Sane there will be no major transfers this year," Bayern's honorary president told German newspaper FAZ.
"That has nothing to do with the quality of Havertz. We all think he is a very, very good player.
"But in the Corona period after a transfer of almost 50 million, one of 70, 80 million or more I can't imagine making unless we secure counter-financing through player sales."