The Everton midfielder has been named in Noel King's first squad as interim manager, while Nottingham Forest's Andy Reid and Celtic's Anthony Stokes have also been included
Gibson had not played for Ireland since falling out with previous manager Giovanni Trapattoni after not featuring at Euro 2012.
Nottingham Forest midfielder Reid and Celtic striker Stokes were also exiled by the Italian, who was let go by the Football Association of Ireland (FAI) after failing to qualify for the 2014 World Cup.
Darren O'Dea, Conor Sammon, and Simon Cox are all noticeable absentees after being regular squad members under Giovanni Trapattoni. However, Wolverhampton Wanderers striker Kevin Doyle has been included.
King will have to plan without defensive pairing Richard Dunne and John O'Shea for the trip to Cologne, as both players are suspended after picking up bookings in September's 1-0 defeat to Austria, but they are set to join up with the squad for the home tie with Kazakhstan four days later.
Republic of Ireland squad;
Forde, Westwood, Randolph, O’Brien, St Ledger, Wilson, Coleman, Kelly, Clark, McShane, Gibson, Whelan, McCarthy, Green, A Reid, McGeady, Pilkington, McClean, Brady, Quinn, Hoolahan, Long, Keane, Walters, Doyle, Stokes