The Bayern supremo has slammed the club's former head coach and has insisted Van Gaal did not play a role in the club's current success.
The current Netherlands boss recently stated that Bayern's current success is largely down to his good work from 2009 until 2011, while stressing that Pep Guardiola was a good choice as the club's new coach because the Spaniard follows the Van Gaal-philosophy.
"Only Louis van Gaal can say something like that," Hoeness told De Telegraaf. "Van Gaal's problem is not that he's god, but he's god's very own father. Louis was already there before the world even existed.
"If you look at the world from that perspective, like Van Gaal does, it's hard to see what the world really looks like.
"Van Gaal is a good coach who cleaned up Jurgen Klinsmann's inheritance. That's his role in Bayern's recent development. But that's all he has contributed to the club's success. And he didn't play a role in Guardiola's appointment either."
The controversial coach led Bayern to the Bundesliga title and DFB Pokal in 2009-10, while also making it to the Champions League final that term, where the Bavarians were beaten by Inter.