The Mannschaft trainer is impressed by the development of their Alpine cousins, but insists he has done sufficient research to avoid a potential upset
The Nationalelf began their qualification campaign with a comprehensive 3-0 victory over Faroe Islands last Friday, while their neighbours earned a 2-0 scalp over Turkey in August.
Looking ahead to the Alpine derby, Low spoke highly of Austria's efforts to re-emerge on the international scene, and called on his players to not underestimate the youthful exuberance of Marcel Koller's side.
"Of course, I studied Austria and found that they are making headlines - and rightly so," the coach remarked at a press conference.
"They won their last game and are evolving and competitive. We've always had problems in Vienna.
"All of the squad are in contention. Schmelzer trained and should not have any further problems. Kroos was in training on Saturday.
"It is a very different game to Faroe Islands, which was not so easy to an extent with the long balls that they continually hit forward.
"It's not easy to translate our work in training into a competitive match. We have generated many chances in recent games, but failed to take them all."
Germany missed a number of chances to further their advantage against the Scandinavian minnows, and Low is seeking a more clinical performance from his charges in Vienna.
"We must try to maintain our concentration," he added. "Against the Faroes, our concentration in the final third was not sustained. We can do better.
"It makes no sense to talk about the World Cup now, no-one in our squad is thinking about Brazil. We need to take the next step and improve.
"Regardless of their strengths, we will still play to win, and make the best possible start to our qualification campaign, although [Austria] are certainly a more difficult proposition than the Faroe Islands."