The potential acquisition would help Bayern secure depth in the fullback position due to ongoing fitness concerns surrounding Canadian international Alphonso Davies.
"I want to achieve something more and I know I can.
I have the ambition to take another step, but I will only leave if the project convinces me," Dest added.
Eindhovens Dagblad journalist Rik Elfrink noted that PSV would lose control over the player's future if a club triggers the valuation and convinces the player.
"If he is interested in the club that wants him and desires the transfer, it is likely that PSV will lose control part of the summer and must accept the sale," Elfrink stated.
FC Barcelona retains a percentage of any future sale regarding the defender, who registered eight assists and two goals during the recent Eredivisie championship campaign.
