Bayern Munich are prepared to make a significant loss on defender Kim Min-jae as they reshape their backline this summer.

The Bundesliga giants paid Napoli €50 million to activate Kim's release clause just a year ago, but are now actively working to sell the South Korean international in the upcoming transfer window. The decision comes amid Bayern’s ongoing talks with Germany international Jonathan Tah, who is set to leave Bayer Leverkusen on a free transfer.

Bayern’s board has already approved the budget for Tah’s signing and negotiations are said to be progressing positively. With no transfer fee required, the Bavarians are ready to offer the 28-year-old centre-back a lucrative salary package.

Sky Germany’s Florian Plettenberg also reports that talks over a contract extension with Dayot Upamecano have advanced. The Frenchman, whose current deal expires in 2026, is now close to agreeing improved terms.

Bayern intend to make Tah and Upamecano their first-choice centre-back pairing for the 2025/26 season. However, with both players likely to command high wages, maintaining Kim Min-jae on his reported €12 million-a-year salary has become a financial burden.

The Bavarian club already have Josip Stanišić and Hiroki Ito as rotation options, while Eric Dier recently completed a move to AS Monaco. If Kim departs and Ito's injury troubles persist, Bayern are considering a move for Borussia Mönchengladbach’s Japanese defender Ko Itakura.

Due to concerns over how long it might take to offload Kim, Bayern are said to have abandoned hopes of recouping the full €50 million they spent. Several Premier League clubs have shown interest, but his high wages are believed to be a stumbling block in negotiations.

Initially lowering their asking price to €40 million, Bayern have now reportedly set an internal policy to accept bids in the region of €30–35 million. According to Bild’s Christian Falk, the club are willing to take a hit of around €20 million to facilitate Kim’s exit.

Such a drop in transfer fee could help interested clubs match Kim’s current wages, making a move more viable.

The South Korean centre-back is attracting interest from the likes of Chelsea, Newcastle United, Inter Milan, Juventus, and his former club Napoli. Sources told Football-Asian.com that an unnamed major European club has also shown strong interest, along with another Premier League side in the hunt for European qualification.