The newspaper the 'Times' assures it. Leroy Sané is on Bayern's agenda, but City aren't willing to negotiate. He will not leave no matter what, preferring to let him go for free next year rather than sell him this summer,
When a player is close to entering the final year of his contract, the situation becomes ever more delicate. At his club, in case they fail in renewing, there are only 2 options left: selling him this year or gifting him next year.
City are like that with Sané. The German is refusing to renew and it is already a given that, sooner or later, he will leave the English side. The doubt is in knowing if it will be this summer or the next one, predictably moving to Bayern in any of the two cases.
However, the 'Times' assure that City have it clear. They will not negotiate with anyone for Sané. Bayern, who offered up to 80 million euros for the winger, will have to wait.
City prefer to let him leave for free in a year, rather than sell him this year. A matter of principle, or maybe to show to Europe that City aren't a selling club, which needs the money from transfers to survive.