A source has told ESPN that the clause exists, although no specifics were outlined and it was stressed that Kane is happy at Bayern and has no desire to leave the Bundesliga team

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.

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.