Low gives Lahm a rest
The Bayern Munich full-back will be given a break by Low rather than travelling to Kiev next Friday. "I spoke with Philipp yesterday afternoon and I decided not to call him up this time," explained Low.
"He plays so many games each season, mainly for the full 90 minutes, so now he can have a break and I have the chance to test some alternatives for the left full-back position."
However, Low will not be performing any major experiments after naming an established squad of players for the two friendly matches, with only Lars Bender and Marcel Schmelzer joining the squad which faced Turkey and Belgium last month.
Goalkeeper Manuel Neuer will also be spared the trip to Kiev, but he will be back to face the Dutch in Hamburg in ten days' time. His place against Ukraine will go to either Tim Wiese or Ron-Robert Zieler.
Meanwhile, Bayern midfielder and Germany vice-captain Bastian Schweinsteiger misses out after breaking his collarbone in midweek, so Miroslav Klose is likely to wear the captain's armband for the two matches which Low hopes will crown a glorious 2011.
"We want to bring this successful year to a positive conclusion," he said. "It is important that we now visit the Ukraine after facing Poland in Gdansk so that we will have experienced both host nations for EURO 2012.
"Not many words are required to explain our prestigious clash with our Dutch neighbours. The Oranje have been playing the most consistently good football together with Spain and us, and all of the fans can look forward to an attractive match."
Goalkeepers: Neuer (Bayern Munich), Zieler (Hannover), Wiese (Werder Bremen)
Defenders: Aogo (Hamburg), Badstuber, Boateng (both Bayern Munich), Hummels, Schmelzer (both Borussia Dortmund), Mertesacker (Arsenal), Howedes (Schalke), Trasch (Wolfsburg)
Midfielders: Bender, Rolfes, Schurrle (all Bayer Leverkusen), Gotze (Borussia Dortmund), Khedira, Ozil (both Real Madrid), Kroos, Muller (both Bayern Munich), Reus (Borussia Monchengladbach)
Forwards: Podolski (Cologne), Cacau (Stuttgart), Gomez (Bayern Munich), Klose (Lazio)