The runaway Bundesliga leaders currently have veteran boss Jupp Heynckes at the helm on an interim basis following the departure of Carlo Ancelotti in the autumn and are on the lookout for a full-time boss as of the summer.
While Nice coach Lucien Favre has been associated with the post, it is the Germany manager who has come most into focus of late.
Low, though, has said that he has other things on his mind as he prepares to lead the defence of his nation’s World Cup crown.
“I’ve got other worries than Bayern,” the 58-year-old told ZDF. “It’s not a topic.”
Low has also been linked with replacing Arsene Wenger at Arsenal but still has a contract with the German FA (DFB) that runs until 2020.
He has been in his current post since 2006 and has enjoyed significant success, winning 107 of the 159 matches in which he has led his nation.
He won the 2014 World Cup in Brazil, memorably leading his side to a 7-1 semi-final victory over the host national, against whom they will do battle with in a friendly in Berlin on Tuesday as they build up for Russia 2018.