According to Sky Germany reporter Plettenberg, Kehl himself has made the decision not to join Tottenham Hotspur.

Reporter Plettenberg reported that Sebastian Kehl will not be joining Tottenham Hotspur. Kehl himself has made this decision.
There had been specific negotiations between the two parties, but they failed to reach an agreement on the future strategic direction of the club. As disclosed on April 22, Kehl was the top candidate Tottenham Hotspur had identified for the newly created sporting director position. Negotiations had continued since then. It was originally expected that Kehl would be involved in squad building and would work closely with Johannes Lange, coordinating with the first team.
Another Sky Germany reporter, Patrick Berger, revealed that one of the reasons for the breakdown in negotiations was also that head coach De Zerbi will now have greater influence in the sporting structure.
