The national team coach feels that the midfielder has a particularly important role to play at World Cup 2014, despite a seemingly uncertain future with Bayern Munich
The Bayern Munich midfielder has struggled to retain his place in Pep Guardiola's first team at club level, with Die Roten and the 24-year-old seemingly reaching an impasse over contract talks.
Kroos's deal with the Bavarians expires in the summer of 2015 but, despite doubts over the player's future, Low sees him as crucial for his side.
"In our midfield we will have players at the World Cup who are technically excellent," he told Bild. "Toni Kroos is for me a very important building block.
"He is a classy footballer with technique and game intelligence."
Low also stressed his confidence that Bastian Schweinsteiger will be back to his very best in the coming months for club and country after returning from an ankle injury.
"He will be back in enough time and he will also find his former strength," he said of Kroos's Bayern team-mate.
Germany play host to Chile on March 5 in their next friendly.