Reus was part of the provisional squad for this summer's World Cup, but was forced to pull out due to injury, while Gomez was left out as Low opted to call up Miroslav Klose as his sole striker.
Both now make their comeback to the national team, though, as the world champions prepare to take on the South Americans on September 3 in a rematch of the final in Brazil, before locking horns with Scotland four days later.
Arsenal duo Mesut Ozil and Lukas Podolski keep their places along with Chelsea striker Andre Schurrle.
The biggest surprise in Low's squad is Stuttgart defender Antonio Rudiger, who is one of the candidates to take Lahm's place at right-back.
Germany are without Philipp Lahm, Per Mertesacker and Klose, who all decided to retire from international duty after this summer's tournament.
Other absentees include Shkodran Mustafi and Bastian Schweinsteiger, who are both not fully match fit.
Goalkeepers: Manuel Neuer (Bayern Munich), Roman Weidenfeller (Borussia Dortmund), Ron-Robert Zieler (Hannover)
Defenders: Jerome Boateng (Bayern Munich), Erik Durm (Borussia Dortmund), Matthias Ginter (Borussia Dortmund), Kevin Grosskreutz (Borussia Dortmund), Benedikt Howedes (Schalke), Mats Hummels (Borussia Dortmund), Antonio Rudiger (Stuttgart)
Midfielders: Julian Draxler (Schalke), Mario Gotze (Bayern Munich), Christoph Kramer (Borussia Monchengladbach), Toni Kroos (Real Madrid), Sami Khedira (Real Madrid), Mesut Ozil (Arsenal)
Attackers: Lukas Podolski (Arsenal), Marco Reus (Borussia Dortmund), Andre Schurrle (Chelsea), Mario Gomez (Fiorentina), Thomas Muller (Bayern Munich)