Holders Bayern will face Arsenal in the last 16 for the second consecutive year, and overcame the Premier League club on away goals on their way to a fifth European crown last season.
However, Arsene Wenger's men - who won the second leg of that tie at the Allianz Arena - are top of the English top flight following a strong campaign so far.
And Boateng believes Arsenal represent the most difficult challenge in the last 16.
"Arsenal are the toughest team that we could have drawn," the former Manchester City defender said.
"They will be highly motivated after we knocked them out last season. We are expecting two very intense games."
Boateng's sentiments were echoed by Bayern chairman Karl-Heinz Rummenigge, who knows that Pep Guardiola's men will have to be at their best to emerge victorious.
"There were easy draws available to us but you can't do anything about that. We will need two very good performances," he added.
"We played them last season already, winning the first leg 3-1 in London but losing 2-0 at home, so we have to show the necessary respect in these games."
