The rapid centre half, who has often been linked to Premier League sides, could finally move this time around.
Per Bild in Germany, Spurs want a strong central defender to boost their squad.
The club are ready to pay a hefty fee to secure Tah, but any deal will not be easy.
Spurs do not even have a sporting director at present, while they are also without a head coach.
Reports in England and Scotland have linked Ange Postecoglou with the latter job.