Paul Pogaba rejoined Manchester United for £89m in the summer
The fee eclipsed the £85m fee Real Madrid paid Tottenham for Wales superstar Gareth Bale in 2013.
Gonzalo Higuain cost Juventus £75m last summer
But Bayern chief Reschke insists world-record transfers will become less frequent in the future as the big clubs will want to keep hold of their best players.
"There was one transfer in excess of €100m last season, Pogba, and maybe you could mention Gonzalo Higuain in the same bracket with €90m," Reschke told Spanish outlet El Pais.
"But I predict fewer transfers of that stature in the future. Big clubs simply do not want to sell their best players. And the best players are already at these clubs.
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"They only leave when their contract expires, like Zlatan Ibrahimovic and Dani Alves. Maybe you are able to buy someone when he only has one more year left on his contract.
"The best players are already at Real Madrid, Barcelona, Atletico [Madrid], the big Premier League clubs, Bayern, Borussia Dortmund and Paris Saint-Germain."
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