Low has opted to move on from the 34-year-old playmaker but raised the possibility of giving him a send off in next month's friendly against Brazil.
The ex-Chelsea and Bayern Munich man, now with Bayer Leverkusen, was not impressed by that idea though.
Time to say goodbye: Ballack has declined the offer of a farewell match
He said: 'The style and content of (Low's) statement are unfortunately exactly the way he has treated me since my serious injury last summer.
'To call a friendly match that was arranged long ago a farewell match is a farce in my opinion. I know I owe my fans this match but I cannot accept the offer.'
Farce: Ballack has been less than impressed with the offer from his former manager Low
DFB general secretary Wolfgang Niersbach defended Germany's actions towards their 98-cap international, telling Kicker: 'I have absolutely no understanding, let alone him saying it's a "hypocrisy" and a "farce". In my view, all the conversations we have had with him have been fair and just.
'Michael should have contacted us on how to proceed. However, this did not happen so we decided to give a press release out because it was overdue really.'
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Source: Daily Mail
Source: Daily Mail