Gomez has missed out through injury recently but Germany coach Joachim Low said: "Mario Gomez is back in a good physical condition after his long injury.
Gomez will not get a better chance than against France, who Low says are one of the best nations around.
Apart from the injured Holger Badstuber, Low has been able to name his strongest possible squad, including the likes of Bastian Schweinsteiger, Mesut Ozil and Sami Khedira, who all missed out against Holland in November.
"I think we have a very good squad which we need to be able to play on a par with a technically very strong France side," he added.
"It is going to be a real test for us and we are looking forward to this neighbourly battle in Paris.
"We want to use it to warm us up for a year in which direct qualification for the 2014 FIFA World Cup is the clear objective."
Squad: Neuer (Bayern Munich), Adler (Hamburg); Lahm (Bayern Munich) Boateng (Bayern Munich), Hummels (Borussia Dortmund), Schmelzer (Borussia Dortmund), Howedes (Schalke), Mertesacker (Arsenal), Westermann (Hamburg); Bender (Bayer Leverkusen), Schurrle (Bayer Leverkusen), Gotze (Borussia Dortmund), Gundogan (Borussia Dortmund), Reus (Borussia Dortmund), Draxler (Schalke), Muller (Bayern Munich), Kroos (Bayern Munich), Schweinsteiger (Bayern Munich), Khedira (Real Madrid), Ozil (Real Madrid); Gomez (Bayern Munich), Klose (Lazio), Podolski (Arsenal).