Lewandowski, 29, has won four consecutive league titles and scored 151 goals in 195 games since joining the club on a free transfer from domestic rivals Borussia Dortmund in 2014.
Having spent the last eight years in Germany, the Poland international is said to be keen to test himself elsewhere while in the peak of his career.
Real Madrid, Chelsea and Manchester United have all been credited with interest in the prolific marksman but Bayern CEO Karl-Heinz Rummenigge has reiterated the statements of new head coach Niko Kovac surrounding his future.
"With Robert, we clearly want to send a signal to people within and outside the club: Bayern Munich are completely different to other clubs who get weak when certain sums come along. We want to show that our door remains closed," Rummenigge told TZ.
"We are completely satisfied with him, and, in his position, there are only a few players who are comparable.
"We have no interest in selling him and it does not matter if somebody offers €100 or €150 million. The top quality we have stays with us."