Five of his players - Bayern Munich quartet Manuel Neuer, Philipp Lahm, Bastian Schweinsteiger and Thomas Muller, and Arsenal star Mesut Ozil - have been nominated for FIFA's annual gong.
But with individual votes announced after the ceremony, Low has refused to cause possible unrest among his squad mere months before the World Cup by openly expressing his preference for one player over another.
"Since FIFA makes the choice of the jury members publicly, it brings the national coach in a kind of quandary," said DFB spokesperson Jens Grittner.
"He sees himself unable to vote objectively and impartially. Therefore, he has decided to abstain from the election.
"DFB General Secretary Helmut Sandrock has communicated this in a letter to FIFA general secretary Jerome Valcke, asking for understanding."