The German champions have been linked with Livakovic after their own goalkeeper Manuel Neuer was ruled out for the rest of the season with a leg injury.
Neuer suffered the injury in a skiing accident while on holiday after Germany's early elimination from the Qatar 2022 FIFA World Cup.
Livakovic has played an instrumental role in Croatia's run to the World Cup semi finals, where they are due to meet Argentina later on Tuesday.
The Dinamo Zagreb goalkeeper was Croatia's hero in the round of 16 penalty shootout win over Japan while he pulled off a string of impressive stops against Brazil in the quarterfinals before saving another spot kick in the shootout.
A great goalkeeper himself for Bayern Munich and Germany, Kahn has been impressed by Livakovic's displays in Qatar but has distanced the Bavarians from rumours of any move for the 27-year-old.
"The man who stopped Brazil will always be a hero to me," Kahn said. "Livakovic is worthy of praise. Such a goalkeeper must play at a top club.
"I have no doubt that this will be the case in the new season, but at the same time, he is not within the scope of our interests."
"We've lost our goalkeeper before the end of the season," he added. "It's terrible because he is one of the best in the world. It's a very serious loss for the team.
"We believe that the recovery will go well and his return too, but for now, we have to solve the problem of a replacement. This is temporary. Manuel will be back."
