Kroos, 28, is considered one of the world's best midfielders, having starred in four seasons at Madrid – including winning three Champions League titles.
Motta – who will take charge of PSG's Under-19s after retiring – believes the Germany international would be the ideal man to replace him at the Parc des Princes.
"Personally, I would like to see Toni Kroos at PSG," he told Le Parisien.
"He can also play in a more advanced position, but in the style that suits PSG, he is exceptional.
"He is a player I admire a lot and for a long time. He can play the three positions in midfield and in particular in front of the defence."
Kroos, who is contracted until 2022, scored five goals and provided seven assists in 27 La Liga games in 2017-18.
Motta, meanwhile, completed his PSG career by winning the domestic treble, featured 27 times overall this season for the Parisian side.