The Brazil international is close to moving from Barcelona to Bayern after a difficult 19 months at Camp Nou.
The Bundesliga champions are poised to sign Coutinho on a season-long loan with an option to buy him outright for £120m next summer.
Bayern will cover the attacking midfielder’s £11m wages, as well as paying an £18m loan fee to Barcelona.
However, the Catalan club will send that money directly to Liverpool as they continue to pay off Coutinho’s original £145m transfer fee from January 2018.
Coutinho is expected to complete his move to the Allianz Arena in the next few days.
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