The German club's chairman Karl-Heinz Rummenigge has reiterated that the midfielder, whose contract expires in 2015, will not be allowed to leave at the end of the season
The 24-year-old has not signed an extension to his current contract, which ends in June 2015, while David Moyes was pictured alongside the player's agent during a scouting trip to Germany in January.
Earlier this month Kroos refused to rule out the possibility of a summer move to United, but Bayern has now reiterated that the midfielder will not be allowed to leave the club at the end of the season.
"Toni Kroos is sure to play in a Bayern Munich shirt next year as well," Rummenigge told reporters on Monday.
Kroos has refused to pledge his future to Bayern when asked about his contract situation and admitted “much is possible” when asked if he would consider joining a club who are not in the Champions League.
“I have noticed that a lot has been written about it. There's nothing new. No decision has been made. There's no agreement,” Kroos said earlier in March.
"That will stay that way until the summer, then a decision will be made. It's no secret the Premier League is an interesting league."