Low said on Tuesday he would try out a number of things in Thursday's friendly against Israel, Germany's last warm-up game for the tournament which starts in Poland and Ukraine on June 8, before deciding on where his captain would play.
The Germans, among the favourites at the tournament, suffered an embarrassing 5-3 defeat to Switzerland in a friendly on Saturday, prompting calls for a defensive re-organisation.
All eight Bayern Munich players, including Lahm, did not play against the Swiss, joining the team on Monday.
"Against Israel Philipp will start on the left because I want to try something out but it means nothing as to how we will play against Portugal in the first Group game," Low told a news conference in southern France.
"The decision on [where he will play at the Euros] will be taken next week," he said.
Low said he could imagine starting against Israel with Jerome Boateng on the right, a position the Bayern Munich central defender is uncomfortable with.
"I see this game as a test for us because I want to try a few things to see how some players adapt to them," Low said.
"A good result, no doubt, is desirable as it would give us the push toward the tournament but the Euro euphoria with fans and in Germany will start climbing next week, regardless of the result against Israel."
Low will also have to finalise his plans for the central defence after Mats Hummels and Per Mertesacker looked out of sorts against the Swiss. Bayern central defender Holger Badstuber is likely to get the starting nod at Euro 2012.
"It may not have worked 100 percent in the co-ordination between [Mertseacker and Hummels] but the two can work outstandingly together," said Low.
"All three play at a very good level as central defenders at the highest level internationally. We are in a position where they all fit well together, no matter who plays."
"What we need to do now is fine tune those little nuances," said Low.
Germany take on Portugal in their Group B opener before playing Netherlands and Denmark.
‘After Manchester City’s recent form, maybe they’re the underdogs against Manchester United!’ Former Red Devils defender on this weekend’s derby
‘Arteta, Alonso, Emery, me… none of us were physical players – we needed the understanding of the game. That probably helped us move into management’: Premier League boss reveals reasons for natural career progression
