For now, Juventus consider the price too high given the circumstances.
La Gazzetta dello Sport reports that the 29-year-old has given his personal approval to the move and is keen to work under head coach Luciano Spalletti, whose ambition to rebuild Juventus's defensive structure aligns with Kim's desire for a fresh challenge after three seasons in Germany.
Kim joined Bayern Munich from Napoli in the summer of 2023 and was an important figure in his first two seasons before losing form and favour this campaign. He made 22 Bundesliga appearances this season, but was often second choice as coach Vincent Kompany rotated his options. Bayern are contracted with Kim until June 2028, giving them leverage in any negotiation.
Juventus missed Champions League qualification this season, finishing sixth in Serie A, which complicates their ability to match Bayern's valuation. The Turin club regard €40m as excessive for a defender who has had an inconsistent season and will be 30 in June, and are expected to pursue a negotiated reduction.
Whether Bayern reduce their stance, or whether Juventus decide to stretch their budget, will determine whether a deal that both player and club want can actually be completed.