Low has become the latest identity to comment on the ongoing speculation over Gotze's future, after Bayern Munich president Uli Hoeness had last week expressed his interest in the 19-year-old.
Dortmund immediately replied by stating it was only natural for Bayern to be interested in a player of Gotze's quality, but reiterated that the player would be staying at the club for at least two more season.
Bayern have a history of poaching the best young talent from across the country, but Low believes their ability to bully other German Bundesliga clubs into selling them their prized assets will not work on Dortmund, who are the reigning league champions.
"I think the days are gone when FC Bayern could simply take away a player from Dortmund," Low told Sport Bild.
"Dortmund are [now] quite competitive]."
Dortmund have also stated in the past that if they were ever to allow Gotze to leave, it would be to a foreign club, and Low has no doubts that scenario will materialise in the near future.
"[He] will end up some day at a top club abroad."
Low currently has no lack of quality in his German side, with a plethora of established players challenging in each position.
And Low admits he faces a headache when choosing who to lead the German attack, with both Bayern's Mario Gomez and Lazio's Miroslav Klose presenting excellent cases from themselves.
"Between Miroslav Klose and Mario Gomez, there is now a competition among equals.
"Miro has performed regularly for the national team and in the past three World Cups was our best striker.
"But Mario [Gomez] has performed well even with the national team, and has shown outstanding form recently."
Low can now set his sights on next summer's European Championship, after his side sealed qualification on Friday evening with a 6-2 win over Austria.