Antonio Rudiger rejected a £230,000-a-week offer from Chelsea before the club's owner Roman Abramovich was sanctioned by the UK government.
The centre-back, 29, is out of contract at the end of the season and is all but certain to leave Stamford Bridge due to Abramovich's assets being frozen. The Blues are currently operating under a special license and are unable to sign and sell players.
Chelsea chiefs were in talks with the Germany international up until the sanctions were imposed on Abramovich, with supporters remaining hopeful he would stay. He was offered a £230,000-a-week deal, which would've made him the club's best paid defender.