The two nations will be guaranteed a place in the round of 16 should they draw at the Itaipava Arena Pernambuco in Recife, with Portugal and Ghana three points adrift heading into the final group game.
There are some suggestions Low – an assistant to USA coach Jurgen Klinsmann for the German national team at the 2006 World Cup – and his counterpart may agree to share the spoils in order to secure their passage into the last 16.
But Low said his close friendship with Klinsmann will not extend to any pre-match agreements.
"Our friendship won't suffer because of the result of this game," Low told reporters on the eve of Germany's clash with the USA, who boast six squad members with associations to the European nation.
"We are both very ambitious and know, there is so much at stake. There won't be any kind of pact, no non-aggression-pact or whatever."
Low, who declared Jerome Boateng and Sami Khedira fit to play, added: "My relationship with Jurgen Klinsmann was very strong the last years, we worked two years together, very intensively and developed a strong bond of trust.
"In the last years we met sometimes and eat something together. We talked about football, the USA and Germany.
"Both teams want to win the games and try to play offensive. My relationship with Klinsmann will stay and that does not depend on this single game."
Meanwhile, Germany attacker Mesut Ozil conceded he wants to play in his preferred position as the playmaker.
After an indifferent first season for Arsenal, Ozil has been deployed on the right of Germany's midfield, with the likes of Thomas Muller and Toni Kroos playing centrally.
Speaking ahead of Thursday's clash, Ozil was aware he had to improve but said he wanted to return to his preferred position on the pitch.
"Obviously, I know I can do better," he said. "I am satisfied with the last two games. I played on high level in the tournament. Of course, goals or assists are missing.
"I know, what I can do and I will show some big performances in the upcoming games.
"I think everybody knows that I'd rather be the playmaker. But the coach is deciding and at the moment, I play on the right.
"I have to get the balls and do not have so much freedom in comparison to a playmaker. But that should not be an excuse now.
"I am on the right way and know what I can do, but my favourite position is the playmaker."
