The club official does not think that Los Blancos have a stronger team and insists that his side will play at 100 per cent despite the risk of some players missing the final
The Bavarian giants travel to the Spanish capital hoping to take advantage of the 2-1 lead secured in the first leg and seal progression to the final at the Allianz Arena.
Madrid have been strongly tipped as favourites to go through, but Nerlinger believes that both sides have equal chances of progression.
"I honestly have to say that if I go through the positions on the field, I see us matched up really well," he told reporters.
"The quality of our starting eleven is completely equivalent to that of Madrid. We do not need any of Real's players, we are at eye level.
"Form on the day will play a major role on Wednesday.
Bayern have seven players who are one booking away from missing the final, if the club manage to progress, but Nerlinger has guaranteed that his side will not take a soft approach to the game.
"That is impossible," he insisted. "We will have to give 100 per cent. We simply have to have a bit of luck.
"I think that especially for the sake of the competition - independently of us - it is important that the two finalists will face off at full strength.
"No one wants to see Barcelona without Xavi, Andres Iniesta, and Lionel Messi. I think it is always worth considering whether we should change the rules for cards [regarding suspensions]."