Low will instead use the fixture as an opportunity to see those players who risk being dropped from his current 27-man selection when he reduces his squad to 23 players for Euro 2012 by next Tuesday.
"Switzerland are very good opponents," he said. "For me, they are like a small version of Holland.
"I think they are very hard to face and I don't see this game as a serious dress rehearsal for us.
"The players in our expanded squad have the chance to train at the highest level and I think that will serve them well for the future."
While getting a result in Basle and against Israel in Leipzig next Thursday are not the priorities, Low admits the two games are going to be crucial in determining who he will field in Germany's first group game of Euro 2012 against Portugal on June 9.
"Fundamentally, these two friendlies against Switzerland and Israel will be decisive," he said at a press conference in Germany's training camp in southern France.
"These are our freshest impressions and we have got to see which players are in the best condition."
None of Bayern Munich's eight squad members will appear tomorrow as they have been given a few extra days to come to terms with their Champions League defeat, but Low is looking forward to their arrival on Sunday.
"When the Bayern players join us, then I think a bit of reality will set in," he said.
"Furthermore, I have heard the Bayern players are looking forward to it and I think the Champions League defeat has been put fully behind them."
Low's team selection is therefore almost an enforced one.
With Miroslav Klose still struggling with a back injury and Real Madrid pair Mesut Ozil and Sami Khedira in line for only an hour of the action, and with Per Mertesacker still not quite 100%, Low's choices are limited.
Cacau should lead the attack while the Bender twins, Sven and Lars, should figure and teenager Julian Draxler is in line for his international debut.
"I think I will inform the players of my team selection tonight," said Low, keeping his few options open.
Switzerland will not be involved at Euro 2012 after failing to qualify, but their German coach Ottmar Hitzfeld, the last man to guide Bayern Munich to Champions League glory in 2001, is already looking to the 2014 World Cup and is treating his first game against his home country as an important test.
"It is going to be an emotional game, a highlight," said the 63-year-old.
"I am enjoying working with my young players and this is a great motivation and a challenge.
"We will be preparing meticulously over the coming months to qualify for Brazil."
He expects Germany to be as strong, if not stronger than usual, given that their final squad announcement could be made on the basis of this game.
"They will be motivated because they all want to push for a place at Euro 2012," he said in Kicker magazine.
Hitzfeld has three new faces in his squad, with Alain Wiss and Adrian Winter of Lucerne joined by Novara's Michel Morganella.