In 2009 - his first season in charge - the 61-year-old led the Bavarian giants to a league and cup double, as well as to the final of the Champions League.
However, he was relieved of his duties before the end of his second term.
Van Gaal has insisted that he will "never" work with president Hoeness again, but refused to rule out a return to the Allianz Arena one day.
"The only one who kept pressing for my sacking was Uli Hoeness," Van Gaal told Bild. "No-one else. I would never work with him again.
"Since I left, no player from the youth academy has made the step up to the pros. All of a sudden, the whole world is talking about the sensational discovery of the left-back David Alaba, and yet David Alaba first played that position under me.
"Nobody had expected that I'd become manager of Netherlands again, and I would not rule out a return to Bayern in the future. I had a great time in Bayern, invented a new football philosophy. Therefore, I look back on it with a good feeling."
Van Gaal is currently enjoying his second spell in charge of his national team.