Low's men face Argentina in a re-run of the World Cup final on September 3 before kicking off their Euro 2016 qualifying campaign at home to Scotland on the following Sunday.
Philipp Lahm, Miroslav Klose and Per Mertesacker have all retired from international football since returning from Brazil, while Bastian Schweinsteiger and Shkodran Mustafi are not fit for the double-header.
However, there are recalls for Marco Reus and Mario Gomez, who will both be keen to prove their worth to Low after missing out on the World Cup through injury.
"Marco Reus will be really happy that he is back again and has overcome his injury after missing out in Brazil, I'm sure," he said.
"In Mario Gomez's case, I know that he has worked incredibly hard and in a disciplined manner. He wanted his recall to be deserved and it is.
"If he is fit, he will strengthen us with his qualities."
Antonio Rudiger, who made his international debut in a pre-World Cup friendly against Poland, has also been included in the 21-man selection.
"Antonio Rudiger has already been with us for the match against Poland," added Low. "I had a very good impression of him then and he can be an alternative for the defence."
Squad in full:
Goalkeepers: Manuel Neuer (Bayern Munich), Roman Weidenfeller (Borussia Dortmund), Ron-Robert Zieler (Hannover).
Defenders: Jerome Boateng (Bayern Munich), Erik Durm (Borussia Dortmund), Matthias Ginter (Borussia Dortmund), Kevin Grosskreutz (Borussia Dortmund), Benedikt Howedes (Schalke), Mats Hummels (Borussia Dortmund), Antonio Rudiger (Stuttgart).
Midfielders: Julian Draxler (Schalke), Mario Gotze (Bayern Munich), Sami Khedira (Real Madrid), Christoph Kramer (Borussia Monchengladbach), Toni Kroos (Real Madrid), Mesut Ozil (Arsenal).
Forwards: Mario Gomez (Fiorentina), Thomas Muller (Bayern Munich), Lukas Podolski (Arsenal), Marco Reus (Borussia Dortmund), Andre Schurrle (Chelsea).