The experienced manager, who will take charge of Manchester United following the conclusion of the tournament, initially named a 30-man squad for the competition in Brazil.
However, Van Gaal has now cut that number by seven, with experienced midfielder Rafael van der Vaart, who has a calf injury, the notable absentee.
Goalkeepers: Jasper Cillessen (Ajax), Michel Vorm (Swansea City), Tim Krul (Newcastle United)
Defenders: Paul Verhaegh (Augsburg), Daryl Janmaat (Feyenoord), Joel Veltman (Ajax), Stefan de Vrij (Feyenoord), Ron Vlaar (Aston Villa), Bruno Martins Indi (Feyenoord), Terence Kongolo (Feyenoord), Daley Blind (Ajax)
Midfielders: Leroy Fer (Norwich City), Nigel de Jong (AC Milan), Jordy Clasie (Feyenoord), Jonathan de Guzman (Swansea City), Georginio Wijnaldum (PSV), Wesley Sneijder (Galatasaray)
Forwards: Arjen Robben (Bayern Munich), Robin van Persie (Manchester United), Klaas-Jan Huntelaar (Schalke), Dirk Kuyt (Fenerbahce), Jeremain Lens (Dynamo Kiev), Memphis Depay (PSV)