Low said Bayern Munich's Lahm had played a lot of 90-minute games and deserved a break.
"That is why he gets a rest and I get the chance to test alternatives for the left-back position," Low said in a statement.
Germany qualified for the Euro 2012 finals in style after winning all 10 of their qualifiers.
Low also gave Bayern Munich keeper Manuel Neuer a one-game break and will use substitutes Tim Wiese and Ron-robert Zieler against Ukraine on November 11.
First choice goalkeeper Neuer will be back in the fold against the Dutch four days later.
"We want to finish this successful year on a positive note," Low said. "It is also important to play in Ukraine and get experience ahead of the tournament next year."
Squad:
Goalkeepers: Manuel Neuer (Bayern Munich), Tim Wiese (Werder Bremen), Ron-Robert Zieler (Hannover 96);
Defenders: Dennis Aogo (Hamburg SV), Holger Badstuber (Bayern Munich), Jerome Boateng (Bayern Munich), Benedikt Howedes (Schalke 04), Mats Hummels (Borussia Dortmund), Per Mertesacker (Arsenal), Marcel Schmelzer (Borussia Dortmund), Christian Trasch (VfL Woflsburg)
Midfielders: Lars Bender (Bayer Leverkusen), Mario Gotze (Borussia Dortmund), Toni Kroos (Bayern Munich), Lukas Podolski (Cologne), Marco Reus (Borussia Monchengladbach), Simon Rolfes (Bayer Leverkusen), Sami Khedira (Real Madrid), Mesut Ozil (Real Madrid), Thomas Muller (Bayern Munich), Andre Schuerrle (Bayer Leverkusen)
Forwards: Mario Gomez (Bayern Munich), Cacau (VfB Stuttgart), Miroslav Klose (Lazio)
