Kroos only has a further season to run on his existing deal with the Bundesliga champions and he has been offered an extension by Bayern.
However, Bayern president Karl Hopfner stated on Thursday that, while further talks are possible, the club would not be improving the contract offer to Kroos.
The Germany international has been strongly linked with a move to Manchester United, although reports have suggested the Premier League club are no longer interested in signing Kroos following Louis van Gaal's appointment as manager.
The 24-year-old has no problems with Bayern's stance regarding their contract offer and now wants to focus on playing for Germany at the World Cup in Brazil.
"I am expecting to play for Bayern Munich next season," said Kroos in a statement to BILD.
"There was a lot of speculation, but Manchester is and was not an issue.
"At this point in time I am fully focused on preparations for the 2014 FIFA World Cup.
"I know that I have to accept and respect the recent statements of the authorities at Bayern Munich.
"Still, honestly, I did not expect anything else in that respect after I had turned down the offer of a new contract I received from the club at the start of the current calendar year."
Hopfner had compared the situation with Kroos to that of Michael Ballack, who left Bayern for Chelsea in 2006 on a free transfer.
"There will certainly be further talks. But at some point the player has to say what he wants," Hopfner said in an interview with Kicker magazine.
"We will not exceed certain financial boundaries.
"It was the same with Michael Ballack and at some point we withdrew the offer."