The influential midfielder spoke to local reporters in his hometown Banska Bystrica, insisting that no deal had been struck with the German champions.
Hamsik claimed that Napoli was still his main focus, but did admits he would sit down with club bosses to discuss his future ahead of the new campaign.
"My priority for the moment is Napoli, that is clear. Then we'll see. Right now I am thinking about my vacation.
"Bayern Munich? Yes, the interest was real, but nothing came of it. It's not true to say I turned them down, though.
"I was not the one who rejected their offer."
Since joining Napoli in 2007 from Brescia for €5.5 million, Hamsik has scored 98 goals and registered 93 assists in 402 appearances.