The 34-year-old displaces the Bayern Munich striker up front, with both Andre Schurrle and Marco Reus set to feature from the opening whistle in the Euro 2012 quarter-final
Mario Gomez has been dropped in favour of Miroslav Klose, with the Lazio striker earning his 120th cap against Greece at the PGE Arena in Gdansk.
Low has also sprung a surprise by naming Marco Reus and Andre Schurrle ahead of tournament stalwarts Lukas Podolski and Thomas Muller.
Right-back Jerome Boateng returns from suspension and replaces Lars Bender, who scored against Morten Olsen's side as Germany seek a place in the semi-final this evening.
Greece coach Fernando Santos has drafted in Sotiris Ninis to replace Theofanis Gekas in a three-man attack against Germany.
Grigoris Makos replaces suspended captain Giorgos Karagounis with the Ethniki searching for their very first win against die Mannschaft.
Left-back Giorgos Tzavellas was a doubt before kick-off with a thigh injury, but has passed a late fitness test to feature in the quarter-final.
Germany (4-2-3-1): Neuer; Boateng, Hummels, Badstuber, Lahm; Khedira, Schweinsteiger; Reus, Ozil, Schurrle; Klose.
Greece (4-3-3): Sifakis; Torosidis, Sokratis, Papadopoulos, Tzavellas; Makos, Maniatis, Katsouranis; Ninis, Salpingidis, Samaras.