The Dutchman is the Bavarians' number one target and talks have already been concluded between the current AZ Alkmaar coach and the Bundesliga outfit, who are now waiting for him to seal his release from the Dutch side.

However, that is where the complications currently lie, according to Bayern's general manager Uli Hoeness.

"The fact is there are problems relating to van Gaal's relationship with AZ Alkmaar," he revealed.

"Above all, it is because they still do not seem to have found somebody to replace him. That appears to be one of the conditions for him leaving."

Van Gaal has led Alkmaar to the Dutch title this season and claims to have a release clause having achieved that feat.

His side will be presented with the Eredivisie trophy after the last game of the season against Heerenveen tomorrow and the club are planning an extra celebration on Monday night, which could be van Gaal's last official appearance before moving to Munich on Tuesday, according to reports.

AZ chairman Dirk Scheringa yesterday said he is determined to keep his coach, however.

Hoeness could only confirm that he expects van Gaal to resolve his contractual situation with Alkmaar to enable him to be presented as Bayern coach next week.

"I don't know exactly what release clause he has (with Alkmaar), but there is one and he wants to activate it," Hoeness told Munich's Tz newspaper.

"He wants to take responsibility for resolving the problem."

Bayern are looking for a new coach next season after parting company with Jurgen Klinsmann recently.

Jupp Heynckes is currently in charge of team affairs, but only as a favour to his good friend Hoeness, and only until the end of the season.