Five of his players are up for the annual FIFA award with Bayern Munich stars Manuel Neuer, Philipp Lahm, Bastian Schweinsteiger and Thomas Muller, and Arsenal playmaker Mesut Ozil.
But because all individual votes are released to the public after the award ceremony, the Mannschaft boss has decided to avoid causing potential disharmony by revealing who he considers to be the best.
"He is not able to vote in an impartial manner and therefore has decided to abstain," DFB spokesman Jens Gritter told Sport Bild.
"On the one hand, it is an honor for German football to have five candidates among the [23-man] short list. But as FIFA publishes the votes, that is something which puts the coach in a predicament."
Voters get the chance to pick their first, second and third-ranked choice for the award, meaning at least two Germans would have missed out if Low had chosen to take part in the process this year.