Per Sky Sports Germany, Dortmund want to sign Maatsen, but for less than his release clause.
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They can secure him anytime for 35 million, but want to negotiate down that fee.
The source adds that if a 21.3 million bid comes in from Dortmund, Chelsea are likely to reject it.
The club may choose to retain the 22-year-old, who has helped Dortmund reach the Champions League final.
The German giants also want to sign Jadon Sancho permanently from Manchester United.