The South Korea international, 29, has played a secondary role under Vincent Kompany this season, behind Jonathan Tah and Dayot Upamecano in the centre-back pecking order.
Luciano Spalletti is understood to be keen on a reunion with the defender, having won the Serie A title together at Napoli in 2022-23 — the club's first championship in over 30 years.
Fabrizio Romano had previously reported that Spalletti would "gladly" bring Kim to Turin.
However, Plettenberg has clarified that no formal offer has been made and no negotiations have taken place with any club, including Fenerbahçe, who had also been linked.
Kim is under contract at the Allianz Arena until 2028 and is not considering a summer exit at this stage.
Bayern's financial expectations remain a further complication for any interested party.
The club have previously indicated they would want a significant fee for a player of Kim's profile, with his salary of around €15 million per year also posing a challenge for Serie A clubs.