The centre-forward has one year remaining on his contract, but wants to leave the club this summer.
Lewandowski is tempted by a move to Barcelona, as he wants to experience a new league and style of football.
Speaking to BILD, his agent Pini Zahavi said: “For Lewandowski, Bayern is history. There was no proposal from Bayern for Lewandowski to sign a new deal. He just wants to leave the club after eight years. He’s 34 and wants to make his dream come true.
“He wants to leave this summer, none of us care about the money. The truth is that he hasn’t felt respected by the board for a few months now. Bayern lost Robert not only as a footballer but as a person.
“Robert has the chance to move to the club he has always dreamt of. Why is Bayern denying him this opportunity? I actually had no intention of speaking in public. I have great respect for a historic club like Bayern, but I couldn’t help myself but react to the club’s latest statements.”