The magazine also said that Bayern three years ago briefly looked into the legal aspects of not only breaking away from European competition but also the domestic Bundesliga, in connection with past Super League speculation.
Key Capital Partners did not immediately respond to a request for comment, while European champions Real Madrid declined to comment when contacted by Reuters.
Arsenal are not part of reported plans for a breakaway European Super League in 2021 and remain committed to the Premier League, sources inside the club have insisted to Sky Sports News. To put that into perspective, Real Madrid received around £80m for winning the Champions League. "The clubs win. But a European Super League model would hurt football and, in the long term, will hurt the big clubs too, because it will never provide the economic figures that the big clubs think it will". UEFA is not mentioned in the draft. The first "guests" will be Atletico, Borussia Dortmund, inter Milan, Marseille and Roma.
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"We (Bayern) stand totally behind our membership in the Bundesliga and also in the UEFA competitions. At present, ECA is working in close collaboration with UEFA on the next cycle and post-2024".
Der Spiegel reported that Bayern and Rummenigge, former head of the European Clubs Association, were major players in attempting to formulate the new competition.
Rummenigge said in a Bayern statement: "I absolutely and clearly reject this".
Watzke also said Dortmund under no circumstances would leave the German Bundesliga, but beyond that, the club would "keep all its options open".
Meanwhile, the leaks claim that clubs could sign a letter of intent as early as this very month following various secret meetings that have taken place since 2016, and The Daily Mail reports that each of the top clubs involved could "receive annual revenues of £440m plus".