Bayern move for Van Gaal may fall through
"Between him and us everything is more or less clear," Hoeness told German magazine Kicker. "But if it is correct what I am reading then he will not be coming."
The Dutch club, who won the championship with three matches to spare in April, are eager to hold on to Van Gaal, the former Barcelona coach they have under contract until 2010.
Hoeness said Van Gaal had told Bayern "he does not break contracts".
"I see this transfer as highly threatened," Hoeness added.
Bayern sacked coach Juergen Klinsmann two weeks ago after only 10 months in charge, with Jupp Heynckes stepping in until the end of the season.
Van Gaal, who led a brilliant young Ajax Amsterdam side to the Champions League in 1995 and also coached the Dutch national team as well as Barcelona, steered outsiders AZ Alkmaar to only their second Dutch title this season.