The Germany international is eagerly anticipating Wednesday's cup encounter, and has stressed the threat posed by the runaway Bundesliga leaders
BVB beat Bayern to the Bundesliga title and the German cup last season, but Gundogan believes FCB will be motivated by their lack of success in recent campaigns and will be desperate to make a statement.
"We always have respect because we know Bayern have enormous quality year in, year out," the midfielder told the official Bundesliga website.
"Certainly, anger will come into play at Bayern. They will want to demonstrate that they can pull off a win against us. We've had our noses in front of them for the past two years, but now things have changed.
"They deserve to be where they are at the top. They have a great team, but I think they'll have just as much respect for us as we have for them. I think it’s going to be an even game."
Wednesday's match is scheduled to kick off at 20:30CET.