Bundesliga giants will face the KNVB side to end their dispute over an injury to Arjen Robben, in spite of the trainer's claims the match will interfere in Euro 2012 preparations
The trainer was reported to be livid with the timing of the fixture, which falls in the midst of his Euro 2012 preparations.
On Friday, future DFB [German FA] boss Wolfgang Niersbach voiced his intent to negotiate with Bayern to change their agreement. However, those talks were apparently made in vain.
"Bayern are surprised by the DFB's statements," a club statement read.
"The German Football Association, the Dutch Football Association [KNVB], and Uefa helped collaborate on the scheduling of this game."
Low will begin preparations for the summer tournament on May 11, with the majority of his squad expected to arrive at the time.
The DFB Pokal final is to be held two days later, and with the Champions League final set for May 19, it is possible - if uncertain - that several among his squad will not be available for quite some time before the tournament.
But with the Bayern v Netherlands friendly scheduled for May 22, it is certain that eight Germany internationals, assuming they are nominated to Low's team, will arrive late to Low's training camp in Sardinia.
A contract between the club and the Netherlands requires that the teams include as many players as are fit.
The friendly is scheduled to serve as the conclusion of a dispute between Bayern and the Netherlands over an injury sustained by Dutch winger Arjen Robben during the 2010 World Cup.
After the tournament, the player returned to his club with a five-centimetre tear in his hamstring, prompting the Bavarians to claim foul play by the KNVB.
The sides could not reach an agreement over monetary compensation, and instead decided to play a friendly match to help Bayern recover wages lost in the player's absence.
Kick-off in the exhibition match, which will be held in Munich, is scheduled for May 22.
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