Germany will have to tackle Australia, Serbia and Ghana.
Low insists he will not take any of his three opponents lightly.
He said: “We have lots of respect for Serbia and I have seen some of their games from the qualifiers on DVD and saw how they left France clearly behind them.
“And Ghana are not an outsider either. Along with Algeria and the Ivory Coast, they are one of the strongest teams.
“They did well in Germany in 2006 and I think they knocked Brazil out and they have Michael Essien, who Michael Ballack knows well. He is a top-level player.”
