As per an additional report from the Daily Telegraph, Kane's move to Munich included Tottenham retaining a 'first refusal' option on him, by which Spurs would be informed and offered the chance to meet the clause, if a rival club made a bid for Kane.

Harry Kane has a release clause in his Bayern Munich contract, which has dropped significantly in recent days.  The England captain joined Bayern from Tottenham in a staggering £100million

Harry Kane has a release clause in his Bayern Munich contract that could eventually facilitate a return to England. Sources close to Kane have not commented on a report in Germany by Bild that claims the England captain has a clause that could have meant he left Bayern for £67 million this winter and will reduce to £54 million when it is active again next winter.