Germany international Boateng, 29, has spent the past seven seasons in Bavaria but Hoeness has revealed the centre-back informed chairman Karl-Heinz Rummenigge of his wish to leave amid reports of interest from the French side and negotiations with Manchester United.
Rummenigge revealed last month that PSG had made contact with the defender, but said there had been no negotiations between the two teams.
Although the links persist, Bayern coach Niko Kovac said this week that he assumes Boateng will remain beyond the transfer window deadline.
PSG signed have already signed one German defender this week in the form of Thilo Kehrer from Schalke, but Hoeness believes Boateng could also be bound for the French capital.
"The chances of a transfer are 50-50," Hoeness said in an interview with Sky Sport.
"Jerome told Karl-Heinz Rummenigge that he wants to move. If the player wants to leave and we have alternatives, then you have to deal with them.
"I think it's Paris [Saint-Germain that are interested]. Loaning is only possible if there is an offer to buy next year.
"We're happy if he stays, he's a fantastic player."
Boateng is not the only player Bayern could lose before the transfer window ends, as Sebastian Rudy has been given permission to leave amid reports of possible €15 million [£13m/$17m) bids from Schalke and RB Leipzig.
"Sebastian is a good player with a good character," Hoeness said. "He approached sporting director Hasan Salihamidzic and he gave him permission to speak to other clubs.
"The figures being mentioned will certainly not be enough. A decision will be made over the next few days."
"We were always in control of Robert Lewandowski, but not his advisers, and we did not have any time to talk. Rummenigge, Salihamidzic and I are determined that we will remain stubborn.
"We want to prove to the football world that even offers well over €100 million will lie there, the club will say no and we will pull through, no matter what happens in the next few days.
"I'm convinced that you could have offers up to €150 million, but we have decided and that's a good thing for the football world, that there is a club that doesn't have to look at the stock market, that does not have an oligarch or an oil magnate who determines what we do.
"We have not won our money in a lottery or even inherited it, we have worked hard for it."