The 19-year-old midfielder is expected to leave Ajax in the summer when he will have a year left on his contract with the Dutch giants.
Manchester City and Juventus are interested in getting their hands on him and he has also been extensively scouted by Manchester United, who want a midfielder in the next window.
But Bayern Munich have made the first move for him and have put in a bid for the midfielder with Ajax.
According to Dutch daily De Telegraaf, the German champions tabled a bid that could go up to a maximum of €25m based on add-ons.
The Bavarians have a real interest in the Dutch midfielder and want to snap up one of the top young talents in European football.
But there is still a considerable difference between the two clubs as Ajax want around €35m before agreeing to sell him.
Bayern Munich held talks with Ajax last week following the latter’s Champions League exit at the hands of Benfica.
Talks are ongoing and despite the difference between the two sides, there is a feeling that an agreement could be agreed.