The Germany legend, a senior figure at the Allianz Arena, believes that only Borussia Dortmund, Real Madrid and Barcelona can hold a candle to the European champions
Dortmund were thrashed 3-0 by Bayern last weekend to leave their Bundesliga hopes bruised, but recovered with a midweek win over Napoli, which leaves them in a healthy position to reach the last 16.
Although the World Cup winner acknowledged the threat posed by Real Madrid and Barcelona, Breitner believes last season's runners-up in the Champions League are the greatest enemies to Bayern's continental crown when they are without injuries.
"We are the clear favourites," the Germany legend told AZ. "Then come Madrid, Barcelona and Dortmund.
"That, to me, is the current order in world football, so the starting position for where we stand in 2014.
"In normal circumstances, for me Dortmund are absolutely the clear second best in Europe! When all of their players are fit, they are at the pinnacle of the game."
Although Breitner retained reverence for treble-winning Jupp Heynckes, who was replaced as head coach in the summer, the 1972 European Championship victor thinks that the influence of Pep Guardiola has taken the Bavarians' quality up a level.
"Heynckes developed our play very much but now our game is even more unpredictable and varied," the German continued. "I merit that to Guardiola."