Young midfielder looks set for a starting role against the South American giants as tactician makes choices over his team's formation
The 19-year-old Borussia Dortmund midfielder is likely to take the place of Sami Khedira, who is not part of the squad for Wednesday's game as he is training with Real Madrid for the Supercopa tie against Barcelona.
Low has a rough idea of how his team will line up against the 2002 world champions, but said some decisions still needed to be taken.
"I have seven positions decided, but I am still thinking of the other four," he told the press.
"I will be making changes, and Gotze has a good chance of starting.
"He [Gotze] is a player who brings a lot to the game, who finds solutions on the pitch.
"He has an ingenuity with the ball and also without it and he can play passes without looking down and he has good vision for the players around him, so he's quite developed already."
The high-profile friendly clash will take place at the Mercedes Benz Arena in Stuttgart.