Low hands first call-up to Gundogan
The Borussia Dortmund midfielder is the only newcomer in a 22-man squad for next Wednesday's clash in Stuttgart.
Stuttgart striker Cacau is recalled for the first time since last November and is the only player who could run out on home soil at the Mercedes-Benz Arena.
Gundogan, who transferred from Nurnberg to Dortmund in the close season, and could make his debut for the defending Bundesliga champions in tomorrow night's league opener against Hamburg, spoke of his delight at his first senior call-up.
"I am incredibly happy that the national team coach has placed his faith in me," said the 20-year-old. "Like with my club, I will give it my all for the national team. This call-up is a dream come true for me. It has long since been my objective to play for the Germany national team."
Low added: "Ilkay has developed well and has shown good performances in pre-season too. He is a technically gifted player with a great level of intelligence. Therefore, this is a good opportunity to get to know him personally as part of the team at the start of this European Championships season."
Low has left Real Madrid pair Mesut Ozil and Sami Khedira out of his squad, as they have undertaken long journeys as part of the Spanish club's pre-season schedule. "I have spoken with both of them on the phone and agreed to leave them out this time," said Low.
"After their trips to the USA and China with Real Madrid, they would only get back to Europe on Sunday after a 14-hour flight and having crossed numerous time zones in recent days.
"Given this strain, it makes sense for them to be allowed to continue their season's preparations in Spain and then be invited for the next international matches in September."
Werder Bremen defender Per Mertesacker has also been left out after missing almost all of pre-season due to injury, although there are recalls for defender Jerome Boateng and midfielders Bastian Schweinsteiger and Sven Bender.
Goalkeepers: Manuel Neuer (Bayern Munich), Tim Wiese (Werder Bremen)
Defenders: Dennis Aogo (Hamburg), Holger Badstuber, Jerome Boateng, Philipp Lahm (all Bayern Munich), Benedikt Howedes (Schalke), Mats Hummels (Borussia Dortmund), Christian Trasch (Wolfsburg)
Midfielders: Sven Bender, Mario Gotze, Ilkay Gundogan (all Borussia Dortmund), Toni Kroos, Thomas Muller, Bastian Schweinsteiger (all Bayern Munich), Marco Reus (Borussia Monchengladbach), Simon Rolfes, Andre Schurrle (both Bayer Leverkusen)
Forwards: Cacau (Stuttgart), Lukas Podolski (Cologne), Mario Gomez (Bayern Munich), Miroslav Klose (Lazio)