With just over a year left on his contract, it appears inevitable that Sane will leave the Etihad Stadium during the next transfer window.
Bayern have long been regarded as the favourites to seal a deal for the Germany international, who is said to be keen to raise his young child in his homeland.
According to Bild, the coronavirus pandemic is likely to lead to Bayern requesting that Sane take a pay cut if he is to arrive at the Allianz Arena.
The report adds that the 24-year-old is willing to accept the demand, while being handed Bayern's number 10 shirt in return.
Although Sane has not played a competitive game this season due to a knee injury, he has since returned to full training. body check tags ::