The 62-year-old was linked with the White Hart Lane post after Andre-Villas Boas was sacked earlier this season but the job eventually went to Tim Sherwood, who signed an 18-month contract in north London.
Van Gaal confirmed he would not continue as Holland boss beyond the World Cup finals in Brazil and suggested working in the Barclays Premier League would provide him with a "new challenge".
Quoted in the Guardian, the former Barcelona and Bayern Munich manager said: "I will definitely not be in charge for the Euro 2016 qualification campaign. I don't know where I will go next.
"Normally I go with my pension, and go to live in Portugal (where he owns a property), but maybe there will come a new challenge.
"I have said before that a challenge should be a club in the Premier League. That's a challenge.
"Maybe Tottenham are coming but, first, we have to go to Brazil."
Last week Van Gaal, who is out of contract with the Oranje after the World Cup, stressed he would not limit his options to Tottenham.
He told the Daily Mail: "I am mostly interested in England because I have been a coach in Spain, Germany, in the Netherlands so I think England is the next step in my career.
"It could be another club (other than Spurs), it depends on the vacancies because Spurs were already (in touch) with me.
"I prefer to be focused on this World Cup and now there's another coach (Sherwood) so as coach, you cannot say 'I go to that club or that club', it depends on circumstances."
- Sports & Recreation
- Barclays Premier League
- Tim Sherwood
- Van Gaal