A drab performance against Algeria has prompted a series of tactical switches as they bid to book their place in the semi-finals
Lahm's positional switch sees Per Mertesacker dropped to the bench, as Low looks to avoid a repeat of the disappointing last 16 performance against Algeria, a match they won 3-1 in extra-time.
Klose's selection means the Germany veteran could overtake Brazil legend Ronaldo as the World Cup's top goalscorer of all-time, if he can find the back of the net for a 16th time in the competition.
Behind Klose, Thomas Muller is set to play wide right, with Toni Kroos in an attacking midfield role and Mesut Ozil on the left.
Real Madrid's Sami Khedira will form a double-pivot with Bastian Schweinsteiger in defensive midfield.
Germany Starting XI: Neuer; Lahm, Boateng, Hummels, Howedes; Khedira, Schweinsteiger; Muller, Kroos, Ozil; Klose