Toni Kroos
Toni KroosReuters

Manchester United are reportedly set to complete the signing of Bayern Munich midfielder Toni Kroos before he departs with Germany to Brazil for the World Cup.

Germany boss Joachim Low has selected the 24-year-old in his 30-man provisional squad for the summer event. Kroos is set to make it to the 23-man shortlist and will travel to Brazil with the national squad.

According to the Telegraph, United remain confident a deal for Bayern midfielder can be struck before he flies to South America. The Old Trafford club are without a permanent manager after showing the exit door to David Moyes in April.

Ryan Giggs took the role of interim manager for the final fixtures of the season. Netherlands manager Louis van Gaal is closing in on landing the managerial role at Old Trafford after the Welshman and United chief executive Ed Woodward flew to Holland to seal the deal.

The Dutchman is the potential successor for Moyes at Old Trafford. The former Barcelona and Bayern Munich manager has made Kroos a primary target in the summer transfer window, along with Borussia Dortmund defender Mats Hummels and Southampton star Luke Shaw.

United's poor form in the league this season will see them sit out the European competition next season. Woodward has admitted the club are closing in on appointing a new manager and said the Red Devils will be active in the transfer market in order to return to the Champions League.

"The 2013-14 season concluded last weekend and we finished a very disappointing seventh. We are now focused on bringing in a new manager who will help Manchester United return to the top of English football and challenge in Europe," Woodward said.

"We expect to make an announcement in due course. In the meantime we continue to be active in the transfer market."

"Clearly we are [expecting to be back in Europe next season.] The club's expectations, and you will see this reflected in the transfer market and what we've recently done from a managerial perspective, our aim absolutely is to get back into the Champions League," he added.

The Telegraph report also claims United are set to make at least two signings before the World Cup and are closing in on landing England international Shaw.