Kubica has been out of the sport since suffering serious injuries, including a partially severed arm, in a rallying crash in February 2011.
The one-time grand prix winner has proved he is on the road to fitness by competing in rallies and enjoying a successful test at the wheel of a Mercedes touring car, but the physical demands of an F1 cockpit are still considered a step too far.
Mercedes have made their F1 simulator available to the Pole, and Wolff says their association may not end there even though his focus for now is on his rallying career
"If there's any chance of getting him back in a DTM touring car or F1 cockpit, we'd love to do it," Wolff told BBC Sport.
"Any team would love to have a Robert Kubica.
"He is somebody I have known for 10 years but it's absolutely his call how he wants to help us and his main focus is rallying.
"This is where he wants to be successful and what he wants to do in the future."