Salah, 33, recently announced he will be leaving the reigning Premier League champions at the end of the season, ending his nine-year spell.
The winger has since been linked with several top European clubs, such as Bayern and PSG, along with those in the US and Saudi Arabia.
Speaking to Winwin, sporting director Max Eberl dismissed reports that the Bavarians were pursuing Salah, saying: "No, Mohamed Salah has not received any offer from Bayern Munich."
Bayern winger Michael Olise has been heavily linked with a move to Liverpool as their replacement for Salah, although the finances involved make it unlikely.