The 55-year-old singer was previously seen on number of dates with Steffens, a Dutch dancer, in January 2014, reported Contactmusic.
However, the couple were spotted together again on Kune 16 to see new Broadway musical Holler 'If Ya Hear Me', stimulating speculation about their relationship status.
The pair met in Switzerland while Madonna was residing at fashion designer Valentino's estate, a source said and also claimed that the romance "is not serious".