The winter window opens this week, but Bayern are not planning to be active in the market. Eberl has said the clubs believe they already have what they need for the second half of the season.
"We're not looking outside because we have our squad," Eberl said. "We've communicated clearly that three injured players are returning and are like new signings for us."
He added: "We won't be bringing in any external signings this winter. Of course, we can prepare some things for the summer during the winter. But we will not bring in any players from outside in January."
Eberl also stressed that Bayern's approach is driven by long-term planning rather than short-term spending.
"FC Bayern is not a money printer," he said. "It's true that we have great financial numbers, but that's because we always think economically."
While incomings are ruled out, Eberl has not dismissed the possibility of players leaving, especially those struggling for regular minutes once injured players return.
"There could always be a player who is perhaps a little bit less satisfied and who, when the injured players return, says: I want to do something different," he said.
Sacha Boey is seen as one of the main candidates for a January move. The French full-back has found game time hard to come by following the return of Josip Stanisic and Raphael Guerreiro, as well as the strong form of Konrad Laimer. Goalkeeper Daniel Peretz has also been mentioned as a possible departure in search of regular football.
Alongside squad management, Bayern are prioritising contract extensions. Eberl confirmed progress is being made behind the scenes.
"We have been in talks for some time and are making good progress in one or two cases," he said.
Dayot Upamecano and Serge Gnabry are among the senior players involved in discussions, as Bayern look to secure key figures while keeping the squad strong under head coach Vincent Kompany for the rest of the season.