Urs Fischer is not the kind of coach to get overexcited easily. Indeed, there has been little serious talk of a title charge at Union Berlin, despite the fact they have occupied one of the top three spots for much of the season.

"It's even more surreal than it was before the game," Fischer said after Union won 2-1 at RB Leipzig on February 11. "Forty-two points in the 20th round, what should I say?"

A week before, Fischer had insisted 40 points was the only target after Union scraped an unconvincing home win over Mainz.

But that target has been surpassed, and next up it's Bayern Munich, and if Union win, then why shouldn't their fans, players and even coach start to think that something magical could be just around the corner?

The only frustration for Union ahead of Sunday's trip to Allianz Arena is that they do not head to the home of the 10-time reigning champions as league leaders.

Bayern's defeat at Borussia Monchengladbach last Saturday handed Union, hosting lowly Schalke a day later, a chance to move top with a win. Yet a frustrating 0-0 draw, the first time they had dropped points since before the World Cup, instead sees them sit third, with Borussia Dortmund having leapfrogged into second.

All three teams sit on 43 points and, with 13 rounds of games remaining, the title race is wide open.

Union returned to form in style on Thursday, beating Dutch giants Ajax 3-1 at home to seal their progression in the Europa League.

"It really doesn't get any better. I'm not only proud of the team, we can all be proud of ourselves," said Fischer afterwards.

With the help of Opta data and a German football expert, Stats Perform looks at what has been behind Union's remarkable campaign.

More than one way to play

"Everybody is obsessed with pressing, pressing and pressing, leaving huge gaps for players to exploit," Lewis Ambrose, a football writer based in Berlin, told Stats Perform.

"Why I think [Union] are doing so well is they just don't buy into that. It's about protecting our box and the other team can have it as much as they want, they're just not allowed to do what they want with it."

The data suggests this is the case. Union head into Sunday's game with the fewest pressed sequences of any side in the Bundesliga.

On average, they allow their opponents 15.8 passes outside their own defensive third before a defensive action occurs. Opta defines this as passes per defensive action (PPDA).

PPDA is the number of opposition passes allowed outside the pressing team's own defensive third, divided by the number of defensive actions by the pressing team outside their own defensive third. Essentially, a lower number means a team presses more frequently, while a higher number suggests a more passive approach.

Union have won the ball back in the opposition's third on 76 occasions across 21 league games this season, the second-lowest total in the Bundesliga after Bayer Leverkusen (69). Heading into the weekend, they also ranked in the bottom six for high turnovers (151) and bottom four for shot-ending high turnovers (19), scoring just once from such situations.

Bayern, on the other hand, lead the league with 138 instances of winning possession in the opposition defensive third, while they have the lowest PPDA (10.4). Their six goals from high turnovers is a joint-league high along with Eintracht Frankfurt, while Bayern are way clear in terms of high turnovers (237) and shot-ending high turnovers (42).

But Union are going about things their own way, and it's one of the secrets to their success.

Defence first

"Most Bundesliga teams are happy to play in a 'you score three, we'll score four' type of way, and it all ties into nipping the ball high up the pitch," Ambrose explained.

"Union have gone 'let's make sure nobody takes the ball in our final third, and they'll come onto us and leave gaps that way'. 

"In a league where everybody plays one way, they play the complete opposite way."

Sunday's game is between the two sides to have outperformed their expected goals (xG) more than any other Bundesliga teams this season. 

Bayern's league-high 45.03 xG has been improved on by 15.97, with the team scoring 61 goals, and this is by far the biggest margin in the competition. Union, meanwhile, have netted 11.15 goals more than they would have been expected to, based on the quality of opportunities they have created and shots they have taken (35 goals from 23.85 xG).

Going the other way, Union have conceded the second-fewest goals in the league (24), behind only Bayern (21). Yet their defence has been the best when it comes to expected goals against (xGA).

Union have actually conceded close to four goals more than would have been anticipated. This, combined with their 23.7 expected goals on target conceded (xGOT), which gives more credit to shots that end up in the corners compared with shots that go straight down the middle of the goal, shows they have been subject to some quality finishing from the opposition.

An uncompromising coach

Fischer was hardly the most celebrated of defenders during his playing career, which he spent entirely in his home country of Switzerland.

His coaching career, too, saw him lead FC Zurich, Thun and Basel before he made the move to Germany's second tier in 2018. The rest, as they say, is history.

Fischer got Union promoted in his first season in charge and after securing 11th in the 2019-20 season, took them up to seventh the following year and a remarkable fifth last term.

He has overseen 123 Bundesliga matches, winning 53 (43.1), losing 38 and drawing the other 32. As you'd expect, his team do not score many (176 in 123 Bundesliga matches, an average of 1.4 per game), but equally they keep things tight, conceding 169. Fischer has averaged 1.55 points per game in the top flight.

Ambrose believes Union are the perfect fit for Fischer, saying: "I can't imagine Fischer taking one of the top jobs in Germany and doing well.

"The only way it's ever going to work is if every player buys in, leaves their ego at the door, parks that to one side and is willing to sacrifice having fun on the pitch. I'm sure they're having the time of their lives, but if they're willing to sacrifice any flair, ego, they have to fight for the team and every loose ball."

The noisy neighbours

Hertha Berlin have for years been the prominent club in Germany's capital, but as they struggle at the wrong end of the table after scraping to survival last season, it's Union who are taking the bragging rights.

Since Union's promotion in 2019, they have won six of the nine derby meetings with their city rivals, who have taken just two victories. Union have won the last four by an aggregate score of 12-4.

"They're the model club," Ambrose says. "They don't spend much money, the fans get involved, the results improve, whereas Hertha have pumped money in chasing magic results and fallen deeper into crisis."

Going all the way...

Bayern are unbeaten against Union Berlin in the Bundesliga (W4, D3) – they have only faced Rot-Weiss Oberhausen and SV Darmstadt (both eight times) more often in the top flight without ever losing. Indeed, Bayern are the only current top-flight side that Union have never managed to beat.

Yet a 1-1 draw in the reverse fixture in August showed Union's mettle, and what better time to break their duck than now? After all, they have more league wins than Julian Nagelsmann's team this season (13 to 12) and have won each of their last three Bundesliga away games, equalling a club record.

Ambrose thinks Union will ultimately fall short due to results such as last week's draw to Schalke, but he sees no reason why the underdogs shouldn't believe they can pull off a sporting miracle.

"If they lose on Sunday, or finish six, seven points short, nobody is going to say they've failed," he said.

"I think they think they can [win the league] and they'll never admit it. They won't buy into the idea of a race, they're just riding the wave and enjoy it week by week.

"They'll back themselves to win any game at home because the atmosphere is brilliant and teams hate going there, and they'll probably back themselves to beat anyone away as well.

"There's no reason for them not to believe."

Thomas Tuchel has been out of a job since being sacked by Chelsea in September but could be on the brink of a return to action. 

The German has previously led top European clubs Borussia Dortmund, Paris Saint-Germain and the Blues, whom he took to the 2020-21 Champions League title.

The 49-year-old has been linked with numerous vacant posts in recent months but reportedly turned down two Premier League offers.

TOP STORY – PSG WILLING TO ADMIT TUCHEL ERROR

PSG have grown frustrated with head coach Christophe Galtier and are ready to move to re-appoint Thomas Tuchel, claims the Evening Standard.

The club sacked Tuchel in December 2020 after two and a half years in charge with the best win percentage in Ligue 1 history.

But PSG are reportedly willing to admit their mistake in letting him go as they try to convince Tuchel to return following their recent run of three straight defeats, which was ended by Sunday's 4-3 win over Lille.

The report claims Tuchel would need assurances from the club, but it is the type of role he has been waiting for, joining a top side competing for major trophies.

ROUND-UP

– Real Madrid winger Marco Asensio is being monitored by Tottenham, according to Football Insider. Spurs will need to compete with Arsenal and Manchester United for the 27-year-old, who is out of contract at the end of this season.

– Arsenal, Chelsea and Manchester United are all circling for Borussia Monchengladbach's Marcus Thuram, reports Talksport. The Athletic claims Thuram will exit Gladbach in the off-season as a free agent, with Bayern Munich also interested.

– Relevo reports Bayern are weighing up a move for Real Madrid midfielder Dani Ceballos, with head coach Julian Nagelsmann an admirer, although no contact has been made yet.

– ESPN claims Manchester United and teenage sensation Alejandro Garnacho have agreed in principle to a new five-year contract, warding off interest.

– Manchester United will need to fork out €80million (£71m) to land Tammy Abraham from Roma, reports Calciomercatoweb.

– Juventus will move for Real Madrid winger Brahim Diaz after this season, claims Calciomercatoweb. Diaz is currently on loan at Milan, but the Rossoneri will not trigger their option to buy him.

Angel Di Maria's time in Europe may be winding down, with his Juventus contract expiring at the end of this season.

The winger, who turned 35 last week, is yet to agree an extension with the Bianconeri, sparking talk he may opt to return to his homeland.

However, the 2022 World Cup winner recently said he was "happy" in Turin, and in Europe, without committing to any direction beyond this season.

TOP STORY – BARCELONA PLOT BID FOR FREE AGENT DI MARIA

Barcelona are weighing up a shock bid to land Angel Di Maria as a free agent at the end of this season, claims Tuttomercatoweb.

Di Maria has previously expressed his desire to one day join hometown club Rosario Central but, at 35, may be tempted by another stint at the top level.

Atletico Madrid are also believed to be interested in the former Real Madrid, Manchester United and Paris-Saint-Germain winger.

ROUND-UP

– Bayern Munich will provide opposition to Paris Saint-Germain and attempt to sign Chelsea winger Hakim Ziyech, claims Fichajes.

– PSG are keen to bring in Manchester United starlet Alejandro Garnacho, according to Mundo Deportivo. United are trying to extend the 18-year-old Argentinian's contract, which expires in 2024.

– Real Madrid are interested in Khvicha Kvaratskhelia, but Napoli will not sell him for a price lower than €100m, claims Diario AS.

– Newcastle United are monitoring the status of Arsenal's Kiernan Tierney, who has fallen behind Oleksandr Zinchenko as their preferred left-back, according to Football Insider.

– Arsenal are front-runners in the pursuit to sign Inter defender Denzel Dumfries, reports Tuttosport. The Gunners have moved ahead of both Chelsea and Manchester United in the race for the Dutchman's signature.

– Fichajes reports that Zinedine Zidane, Mauricio Pochettino, Diego Simeone and Luis Enrique are all on Chelsea's shortlist to replace under-pressure manager Graham Potter, although The Mirror claims owner Todd Boehly has no intention of sacking him yet.

Marcus Thuram is poised to leave Borussia Monchengladbach on a free transfer at the end of the season amid reported interest from Chelsea and Inter.

Gladbach sporting director Roland Virkus gave the clearest indication yet on Sunday that Gladbach stand to lose the France international when his contract expires at the end of June.

Numerous clubs from Europe's elite have been credited with an interest in Thuram, with Inter reportedly leading the chase alongside competition from Chelsea and Gladbach's Bundesliga rivals Bayern Munich.

The 25-year-old has scored 11 goals and assisted three more in the Bundesliga this season, with only five players bettering his 14 goal involvements among German top-flight players.

Virkus, speaking to Sport1, appeared to acknowledge likely defeat in Gladbach's attempts to keep the son of France great Lilian Thuram.

He said: "With Marcus Thuram we stretched. We have to accept that when there are even bigger clubs where Marcus might go."

Virkus added: "The fact that players will leave us for free is not a positive situation and I can't sugarcoat it."

Gladbach sit eighth in the Bundesliga after Thuram scored in a 3-2 victory over 10-man Bayern on Saturday.

Marco Reus fired red-hot Borussia Dortmund into a three-way tie at the top of the Bundesliga and declared: "We want to keep riding this wave."

The captain was restored to Dortmund's starting line-up on Sunday after sitting out the midweek Champions League win over Chelsea, taking over from Jude Bellingham who dropped to the bench and handed over the armband.

Reus hit a stunning free-kick for Dortmund's third goal in a 4-1 win over Hertha Berlin, thrilling a crowd of 81,365 at Signal Iduna Park, with Karim Adeyemi, Donyell Malen and Julian Brandt also on the scoresheet.

Bellingham came on as a second-half substitute and achieved his 50th Bundesliga victory. At 19 years and 235 days old, it made the England midfielder the youngest player to ever reach that landmark. There could be plenty more to celebrate this season for the teenager.

The only real negative for Dortmund was a leg muscle injury Adeyemi sustained when setting up the second goal for Malen, with the forward likely to be absent for several weeks.

Dortmund have won all eight of their games since the German season resumed after the World Cup and winter break, powering into a tie for top spot having looked out of the title race just a matter of weeks ago.

"Before the winter break, nobody expected it to be so tight at the top of the table," Reus said. "We started a run that we continued today. We want to continue riding this wave, and in the end you will see what comes of it."

Union Berlin are the surprise package in the three-team group at the summit. Opta records show this is the first time in the three-points-for-a-win era, which began in 1995-96, that three teams have been tied on points at the top after matchday 21 in the Bundesliga.

Speaking to DAZN, Reus said: "You win, but you also can't give an inch, otherwise it will be difficult. We don't play the stars from the sky, we are effective. When I scored my free-kick, I realised as soon as the ball left my foot that it could be dangerous.

"I'm happy that after a long time I was able to score a free-kick goal again."

It was a first direct free-kick goal for Reus in the Bundesliga since he scored one against Bayer Leverkusen in May 2021, which itself came after a five-year wait.

The strike came shortly after Bellingham entered the fray, with Dortmund pulling away over the closing quarter.

Union missed a chance to take the outright lead in the title race, only managing a 0-0 draw at home against bottom side Schalke earlier on Sunday.

Bayern hold top spot thanks to their superior goal difference (plus 40), with Dortmund second and Union third, but it is clear this is now a proper title scrap.

The momentum is with Dortmund, given Bayern were beaten 3-2 at Borussia Monchengladbach on Saturday.

A Klassiker awaits in six weeks' time, when there could be plenty at stake.

Goalscorer Brandt said: "We still have a long way to go, but it's the same for Union and Bayern. We fought our way out of our situation before the winter break extremely well. I'm most happy today for Marco Reus, who scored a wonderful goal."

Dortmund coach Edin Terzic will wait to see how Adeyemi comes through tests on his injury, but the prospects of him returning soon look minimal.

"He probably won't be available to us for the next few games," Terzic said, "but we hope that it won't be too long before he can be back."

Marcus Rashford is in talks over an extension on his Manchester United contract, which currently expires in mid-2024.

Rashford has scored 22 goals in all competitions this season, including a run of 14 strikes in 16 games.

Last off-season, United triggered a one-year option to prevent him becoming a free agent in June but interest in Rashford is ramping up amid his hot form.

TOP STORY – MAN UTD PLACE £120M PRICE ON RASHFORD

Manchester United have slapped a bumper £120 million price tag on in-form forward Marcus Rashford to ward off interest, claims The Daily Star.

Rashford, who is in the form of his life, has been the subject of reported interest from Paris Saint-Germain and Real Madrid.

Barcelona are also monitoring Rashford according to the report, with United are desperate to retain his services amid talk of a change of ownership at Old Trafford.

ROUND-UP

– Chelsea and Bayern Munich are among the clubs lining up to sign 19-year-old Atalanta defender Giorgio Scalvini who is valued at €40m according to Football Italia.

– Manchester City are set to reward Nathan Ake with a new contract offer, which represents a 50 per cent pay rise, according to the Daily Star. The Dutchman's weekly wages will rise from £80,000 to £120,000.

– Juventus will rival Liverpool in trying to sign Chelsea midfielder Mason Mount in the off-season, claims CalciomercatoWeb.

– Fichajes reports Tottenham are looking to sign Real Madrid defender Antonio Rudiger after this season.

– Newcastle United want to bolster their ranks by luring Juventus midfielder Adrien Rabiot, according to Fichajes. Rabiot's contract expires next season.

– Football Insider reports Liverpool are tracking 19-year-old Independiente defender Kevin Mantilla who impressed during the recent Under-20 South American Under-20 Championship with Colombia. The Reds have held preliminary talks with Mantilla.

Bayern Munich had Dayot Upamecano sent off in a 3-2 defeat at Borussia Monchengladbach that dealt a fresh blow to their hopes of winning an 11th consecutive Bundesliga title.

The French defender received his marching orders in the eighth minute for a messy challenge, and goals from Lars Stindl, Jonas Hofmann and Marcus Thuram lifted Gladbach to a deserved win. Hofmann scored one and had two assists in a masterclass.

Daniel Farke's home side had won just one of their past five league games, but they did well here, reasserting themselves in the second half after Eric Maxim Choupo-Moting equalised Stindl's opener before the break. Mathys Tel's late strike for Bayern was scant consolation.

It leaves Bayern in danger of being knocked down to second place when Union Berlin face Schalke on Sunday, while Borussia Dortmund will have the chance to move level on points with Julian Nagelsmann's Bavarians when they host Hertha Berlin.

Bayern made a dreadful start, with Dayot Upamecano ordered off after bringing down Alassane Plea who got goal-side of the centre-back after a hopeful long ball.

The home side snatched a 13th-minute lead when a free-kick on the right was played by Hofmann to captain Stindl on the edge of the penalty area and his low strike found the bottom-right corner, beating Yann Sommer.

Bayern made a tactical change, replacing captain Thomas Muller with defender Joao Cancelo, but Stindl should have had a second goal for Gladbach in the 24th minute when he shot six inches wide after being picked out on the penalty spot by Kouadio Kone.

It was a major let-off and Bayern drew level in the 35th minute when Alphonso Davies dashed down the left and played a low centre that Choupo-Moting drove past Jonas Omlin for his eighth league goal of the season.

Yet it was Gladbach who struck next, in the 55th minute, when Plea's smart pass across goal from the right was calmly slotted in by Hofmann. It was also his eighth goal of the campaign, and Plea's eighth assist.

Ramy Bensebaini rattled the Bayern crossbar moments later, while at the other end Cancelo sent a drive from the edge of the box into the side-netting and Davies shot wildly wide.

Thuram looked to have sealed victory in the 84th minute, turning in a pass from Hofmann, before Tel turned in Bayern's second from close range in stoppage time amid a frantic finish.

What does it mean?

Bayern cannot buy a win when they ship the opening goal on league duty. They have now failed to win their last eight games when conceding first in the Bundesliga, and that is a problem for a champion team.

Great teams find a way, and on the evidence of much of this season, not just this setback, we are possibly not looking at a great Bayern.

Nagelsmann is winless in five games now against Gladbach in all competitions since joining Bayern (D2, L3).

French folly

It was a Frenchman who was the toast of Bayern in the 1-0 win at Paris Saint-Germain on Tuesday, when Kingsley Coman got the only goal.

Here it was another Frenchman in Upamecano whose clumsy defending proved costly. The red card was his third in the Bundesliga, and first since June 6, 2020, when he was an RB Leipzig player.

It was also the earliest a red card has been shown in the Bundesliga this season.

Gladbach pair at it again

Stindl and Hofmann rarely give Bayern a quiet moment. On this occasion, Stindl's goal was his eighth goal involvement against Bayern in the Bundesliga, while Hofmann's assist was his ninth such involvement against the champions.

Hofmann's 10th involvement came when he fired home to give the hosts a 2-1 lead, and his 11th brought about the hosts' third. Among current Bundesliga players, nobody has been involved in more goals against Bayern, with Marco Reus also on 11 involvements.

What's next?

Bayern will be back on home turf next weekend when they host Union Berlin on the Sunday. Gladbach do not have to wait so long for another Bundesliga game, with a trip to Mainz coming up on Friday.

Christophe Galtier accused a reporter of "lacking a little respect" when asking about Paris Saint-Germain's tactics as the under-pressure coach bids to get his team's season back on track.

Three defeats have left PSG bruised, with a Coupe de France exit at Marseille's hands followed by a Ligue 1 defeat at Monaco and a Champions League last-16 first-leg loss to Bayern Munich.

Ahead of a home game on Sunday against his former club Lille, Galtier was asked about the low block he deployed initially against Bayern on Tuesday.

Hampered by injuries, Galtier resorted to a defensive tactic he felt would give PSG a chance of resisting the German champions until he could introduce Kylian Mbappe – back from an injury break – off the bench and open up the game.

Galtier appeared to be in the process of being asked whether he would use the same system against Lille, a team who, like Bayern, play in an open, attacking manner.

"Are you making fun of me by asking this question?" Galtier said, interrupting the reporter.

"Do you think I was satisfied with what I saw against Bayern? No, I was not satisfied.

"My players didn't do well. We had a game plan that was adapted to the players available. Do you think that starting Warren Zaire-Emery in such an important Champions League game under the age of 17 is something I had been working towards?

"The circumstances dictated that, and I didn't have other options. We wanted to contain Bayern Munich, to then move into the second phase by bringing Kylian on.

"When Kylian came on, it created more openings for Bayern, but also for us. It was a different game.

"I respect your question, but if you think that I enjoyed watching my team play that way for 60 minutes, it's because – with a lot of respect – you are lacking a little respect."

Jumping back in, the reporter suggested Galtier had given an answer that was not in line with the question being asked.

He was stopped in his tracks again as Galtier cut in, saying: "PSG have to play attacking, attractive football. It doesn't have to be spectacular, but it has to be effective to win. If the players can put on a spectacle and entertain the fans, of course we will do that."

Galtier is in his first season with PSG, having taken over from Mauricio Pochettino who led the Parisians to the French league title in 2021-22 but oversaw exits from the Coupe de France and Champions League at the last-16 stage.

If PSG fail to overturn their deficit against Bayern, they risk exactly the same outcome this season, providing they make sure of the Ligue 1 trophy.

Domestic league success was not enough for Pochettino to be retained and the same may apply for Galtier, who on taking the PSG job said it was one that comes with "more pressure than anywhere else".

Neymar's interest in a move to the Premier League is gaining momentum, with Manchester City, Manchester United and Liverpool among the teams alerted about his potential availability.

The 31-year-old star had reportedly come up in a recent conversation between Chelsea owner Todd Boehly and Paris Saint-Germain president Nasser Al-Khelaifi, and with a deal not being ruled out, Neymar's team have contacted more of England's top sides.

Neymar is tied for the Ligue 1 assist lead with 10, while he has 12 goals in 19 appearances.

Now in his sixth season in France since arriving for a world-record €222million fee, and on the brink of another disappointing Champions League exit, Brazil's joint all-time leading scorer is eyeing a new challenge.

TOP STORY – NEYMAR'S TEAM GAUGES THE INTEREST OF TOP PREMIER LEAGUE CLUBS

According to 90min, Neymar's "intermediaries are believed to have spoken with Chelsea, Liverpool, City, United, and Newcastle United" – informing the clubs of his desire for a Premier League transfer.

The report claims Paris Saint-Germain are not desperate to part ways with Neymar, but would be open to facilitating a deal.

Chelsea owner Boehly is believed to be "intrigued" about the potential for such a high-profile signing, although it remains to be seen who else would be willing to meet what is expected to be an enormous contract demand.

ROUND-UP

– ESPN is reporting Liverpool, City and United are closely monitoring Mason Mount, who only has one more season on his current Chelsea contract, and is hesitant about signing the kind of long-term deals Chelsea have been handing out.

– Newcastle, Real Madrid, Paris Saint-Germain and City all want 22-year-old Napoli winger Khvicha Kvaratskhelia, but the Serie A leaders have no interest in selling, and are in the process of rewarding the Georgian with a big new contract, per 90min.

– According to Tuttosport, Real Madrid, Barcelona, City and Chelsea are keeping an eye on 17-year-old Velez prospect Gianluca Prestianni, who is the third-youngest debutant in the history of Argentina's top flight behind Diego Maradona and Sergio Aguero.

– Calciomercato is reporting Bayern Munich will continue their pursuit of Tottenham striker Harry Kane, but are unwilling to meet their £100m (€112m) valuation. 

– Arsenal have sent scouts to watch 17-year-old Athletico Paranaense forward Vitor Roque, who is reportedly valued at over £50m, per CaughtOffside.

Bayern Munich are falling behind their Champions League rivals and would welcome the abolition of Germany's '50+1' rules on club ownership, according to Uli Hoeness.

Honorary president Hoeness made the declaration on Thursday, in the hope the Deutsche Fußball Liga could relax its tight regulations.

The rule is designed to ensure club members hold 50 per cent of shares, plus one share, to stay in majority control.

There are exceptions, with Bayer Leverkusen and Wolfsburg having been bankrolled by pharmaceutical giants Bayer and vehicle manufacturer Volkswagen, while Red Bull-owned RB Leipzig found a loophole to acquire the club in 2009, but the 50+1 guideline is otherwise strictly enforced.

Despite regularly outspending their domestic rivals, Bayern might cast an envious eye at clubs from other countries with their wealthy owners.

And while the Bundesliga champions have many routes to bringing in funds, Hoeness feels something needs to change.

The perception is that investors will only come in with game-changing money if they can take control of decisions, which the present rules prevent.

"We would be totally in favour of the 50+1 rule falling because we are falling behind internationally," said Hoeness. "We also have to give the smaller clubs opportunities to be competitive. I am in favour of each club making their own decisions."

The 71-year-old – a former player, general manager and president of Bayern – was speaking at an event staged by Hannover's Neue Presse.

Bayern won 1-0 at Paris Saint-Germain on Tuesday in the last-16 stage of the Champions League, snatching the first-leg advantage against the Qatari-owned French giants. It was a repeat scoreline from their meeting with PSG in the 2019-20 final.

PSG's heavy investment means they can name an all-star front three of Neymar, Lionel Messi and Kylian Mbappe, when all are fit.

There is also reportedly strong Qatari interest in taking a major stake in Manchester United, while Newcastle United have big-spending Saudi owners and could soon be major players in the Champions League.

In contrast, Bayern have recently cast doubt on whether they will have sufficient funds to turn Joao Cancelo's loan from Manchester City into a permanent deal at the end of the season.

Hoeness pinpointed the Parisians as an example of a team with spending power that Bayern cannot match.

While he may want Bayern to be on more of a level playing field, it was a thrill this week for the German giants to take PSG's scalp.

"For comparison: Paris have €750million in personnel costs," Hoeness claimed. "But I have to say, I'm excited about winning against them. The game proved that money doesn't always score goals."

Neymar is contracted with Paris Saint-Germain until 2025 but the French champions have reportedly transfer listed him.

The Brazilian forward is on a hefty wage, believed to be around €36 million per year.

Neymar has netted 12 goals in 19 Ligue 1 games this season, adding another five goals in nine appearances in other competitions.

TOP STORY – MEETING HELD AS CHELSEA'S NEYMAR INTEREST DEVELOPS

Le Parisien reports Chelsea owner Todd Boehly has met with PSG president Nasser Al-Khelaifi about a transfer for Neymar.

The report claims the meeting was held in Paris, discussing the conditions around a potential transfer in the next transfer window.

It is claimed that a fee of around €60 million (£53m) has been discussed, although Neymar's significant wages may be a stumbling block to overcome.

ROUND-UP

– Inter defender Denzel Dumfries is set to be the subject of off-season bids from both Arsenal and Manchester United, claims Fichajes. The Premier League duo both see an opportunity to sign the Dutchman below market value.

– Fabrizio Romano reports Barcelona have agreed to sign Mexican right-back Julian Araujo from MLS club LA Galaxy. The deal is worth €4 million, with a contract to be signed up until 2026.

– Sport Bild claims Bayern Munich are monitoring the status of Manchester United forward Marcus Rashford, with consideration being put to a bid prior to the next transfer window. Arsenal are also keep tabs on Rashford's situation, according to Football Insider.

– Bild also reports Bayern are still keen on Tottenham forward Harry Kane but will not be drawn into a bidding war for his services, with Manchester United in the hunt too.

– Arsenal manager Mikel Arteta wants the club to sign Real Sociedad's 24-year-old midfielder Martin Zubimendi, reports Sport.

– Liverpool have held preliminary talks for Torino defender Perr Schuurs, claims Tuttosport.

Joao Cancelo described reports he fell out with Pep Guardiola as a "lie" and said the Manchester City boss and the club "gave me everything".

Portugal full-back Cancelo joined Bayern Munich on loan for the rest of the season in one of the more surprising moves of the January transfer window.

Cancelo had found himself out of the team at the Etihad Stadium and it was suggested he had a bust-up with Guardiola.

However, the former Juventus defender said he is grateful for what Guardiola has done for his career.

Speaking to Movistar after Bayern beat Paris Saint-Germain 1-0 in the first leg of their Champions League last-16 tie, Cancelo said: "People who say that I fought with Guardiola [it] is a lie. 

"I didn't feel important in the team in the last games. I spoke with the coach and he also agreed. And together with the club we decided that I had to leave, that it was the best for me."

Cancelo's contract at City runs until June 2027 and he conceded it remains a possibility he will play for the club again in the future.

"I like the new opportunities, it's not against City," he added.

"I think that at City he has taken the step to the level he wanted to reach, that's where I became the player I am today. 

"I am grateful to both Pep and the club because they gave me everything. My daughter was born in Manchester and it's a club I'll never forget. 

"And who knows, in football you never know and at the end of the year I can return."

Kylian Mbappe insisted it would not be considered a comeback if Paris Saint-Germain overturn their first-leg deficit against Bayern Munich in the last 16 of the Champions League.

Former PSG forward Kingsley Coman scored the only goal of the game as the champions of Germany defeated the champions of France 1-0 at the Parc des Princes on Tuesday.

It means Christian Galtier's men have plenty of work to do to avoid another premature Champions League exit, but France forward Mbappe is sure PSG can get the job done in Munich.

"As we said, we said we had to take the positives. It's a two-legged tie. We can't change what happened in the first leg," Mbappe said in quotes reported by PSG's official website.

"We will go there to qualify. We know that there is a possibility. There is always a good possibility to qualify. So we will go there with a lot of energy and determination.

"It's not a comeback. There's no longer the away goal. We have to score a goal and we'll be level, so we have to go there and win. 

"Play our game, play attacking football, which we know how to do and try to go there and win."

Mbappe had initially been ruled out of the first leg with a hamstring injury sustained against Montpellier on February 1.

Galtier named Mbappe among the substitutes and he entered the fray shortly before the hour, with the man himself admitting he was not supposed to play.

"I wasn't supposed to play but I wanted to play and help my team-mates," he added.

"We did everything, we worked night and day to get me some game time.

"I wanted to [start the game]. But sometimes you have to be satisfied with what you can do, and that's all I could do.

"My feeling? I was a bit concerned, but I gave everything I had and I have nothing left. Now we have to continue and recover well. 

"Like I said, get everyone back healthy and all come back at 100 per cent, and I'm sure it can go well."

Erling Haaland's long-term future has been a source of speculation for months and reports of a release clause in mid-2024 in his Manchester City contract have put Barcelona and Real Madrid on high alert.

The Norwegian was pursued by a host of clubs last off-season, with City winning the race ahead of Paris Saint-Germain, Manchester United, Chelsea, Juventus, Barcelona and Real Madrid.

Haaland has since scored 25 Premier League goals in 21 appearances and 31 in all competitions after joining City.

TOP STORY – HAALAND SET FOR SPANISH SWITCH NEXT YEAR

Erling Haaland has decided he wants to leave England for Spain next year when the release clause in his City contract can be activated, reports Fichajes.

The report claims Real Madrid and Barcelona are the two viable options for Haaland, who will exit City at the end of the 2023-24 season, with playing in Spain a dream for the 22-year-old.

City's potential sanctions for alleged breaches of the Premier League's financial rules have also played a part in Haaland believing mid-2024 is the right time to leave.

ROUND-UP

- Big-spending Chelsea are set to join the race to sign Borussia Dortmund midfielder Jude Bellingham, reports The Telegraph. Liverpool, Manchester City and Real Madrid are already keen on the 19-year-old England international.

- Manchester Evening News claims Manchester United have "genuine interest" in a move for Roma's English striker Tammy Abraham in the next transfer window.

- Barcelona's Ansu Fati will resist overtures from Tottenham, Arsenal and Bayern Munich to remain with the Blaugrana, reports Mundo Deportivo.

- AS reports Tottenham will turn to Sevilla's Morocco international goalkeeper Yassine Bounou in their search for a long-term successor to Hugo Lloris.

- Leicester City have ramped up talks with James Maddison on a new contract amid interest from Newcastle United, Arsenal and Tottenham, claims The Telegraph.

- FotoSpor claims Turkish club Fenerbahce have reached out to Manchester United about signing Mason Greenwood, who is under club investigation despite criminal charges being dropped against him recently.

- Calciomercatoweb reports Massimiliano Allegri could leave his position as Juventus head coach to replace Roberto Mancini in Italy's top job.

Christophe Galtier bemoaned the timing of Paris Saint-Germain conceding before Kylian Mbappe's planned introduction, but still has hope in the Champions League.

Kingsley Coman scored the only goal of the game in the 53rd minute at the Parc des Princes, four minutes before Mbappe – returning from injury – was brought on in the last-16 clash.

The France international remained a doubt before kick-off but spurred a struggling PSG into life after his substitution, twice seeing goals ruled out for offside in the first leg on Tuesday.

While the Ligue 1 champions will head to the Allianz Arena on March 8 with a slender 1-0 deficit, Galtier reminded PSG it will be all to play for in Germany.

The PSG coach told Canal Plus: "We managed to push them over 25-30 minutes. There is the offside goals, two or three situations.

"There is obviously a disappointment, but we know that there is not a qualified team or a team eliminated tonight.

"We will have to see in three weeks the state of our team, if we will have recovered fitness and have players to play a full match at the level of our last half hour."

A late rallying performance from Mbappe and Co. will offer Galtier reason for optimism, especially given PSG overcame Bayern in the two-legged Champions League affair in the 2020-21 term.

PSG downed then-defending champions Bayern on away goals in the quarter-finals, with a 3-2 away victory enough to stave off the Bundesliga side's 1-0 win in the return meeting.

Mbappe scored twice in the first-leg victory in that season and Galtier labelled it as unfortunate PSG's planned introduction of the forward came just before Coman's strike against his former side this time.

"From the moment we didn't have depth in our game, Bayern advanced and put pressure on us and we had trouble getting the ball out, holding it very high," Galtier added. 

"We had a very difficult first half. There was another scenario planned because I knew that I was going to be able to use Kylian.

"Unfortunately, we conceded this goal just when the changes were going to take place with a new organisation.

"There were 25 minutes where the team reacted but in a system that corresponds more to our qualities."