PSG sit top of the table with 32 points from 12 unbeaten matches as Unai Emery's men look to wrestle the Ligue 1 title back from Monaco.
The Parisians made the world sit up and take notice during the last transfer window, as they smashed the world record to sign Neymar from Barcelona for €222million, while also prising Kylian Mbappe away from Monaco on a loan deal which will be made permanent for €180m next year.
Leonardo Jardim's Monaco sit just four points adrift of PSG despite such lavish spending, though Kroos still only sees one dominant power in France.
"The French league is not bad, generally," Kroos told reporters at a news conference on Monday.
"But it is quite clear who wins the league in the end. Either you go to Paris Saint-Germain, or you don't go there.
"The Bundesliga is a strong league and a good place to go. One can only recommend the Bundesliga."
Kroos, who missed Friday's 0-0 draw with England due to illness, is set to start against France and is adamant that he and his team-mates will be approaching the match as if it was a competitive fixture, as they start looking ahead to next year's World Cup.
"We want to win against France, of course," Kroos said. "The DFB [German Football Association] is looking for such big teams intentionally to have a quality test. We will play as [if] it would be a competitive match."