Kane is the subject of transfer interest from Bayern and Paris Saint-Germain as he heads into the final year of his contract.
While Kane will not be pressuring Tottenham into letting him go, the striker will also not sign a contract extension.
Tottenham have offered Kane a new deal worth £400,000 a week and the opportunity to continue at the club in a different capacity after the end of his playing days.
However, the Lilywhites will now have to run the risk of losing their talisman for free next year if they fail to agree a deal for his departure this summer.
Kane has reported for pre-season duty and played the opening 45 minutes of his side’s 3-2 defeat against West Ham United on Tuesday.
He held face-to-face talks with new Spurs boss Ange Postecoglou, who is keen to keep hold of the 29-year-old as he prepares for his first season in charge.
Kane’s reluctance to extend his Tottenham stay certainly comes as a huge boost to Bayern, having already had two bids turned down with Spurs holding out for a fee of at least £100 million.
Bayern’s deputy chairman Uli Hoeness is confident the Bavarians will be able to get a deal over the line.
“Up till now, it was the case that Harry has clearly signalled in all the talks that his mind is made up,” Hoeness said via SPORT 1.
“And if that remains the case, then we’ll get him – then Tottenham will have to give way.”