The England international is expected to partner Jan Vertonghen at centre-back in the likely absence of Toby Alderweireld, or he may be shifted to right-back should Kevin Wimmer instead get the nod in the heart of defence.
Either way, Pochettino is confident that Dier will maintain his steady performance levels at the BayArena as the Lilywhites aim to keep alive their hopes of progressing into the last 16 of the competition.
"The important thing is we trust him," the Spurs boss told reporters. "It's not important the position he'll play tomorrow - as a midfielder, a centre-back or a full-back, we believe in him and trust him. We trust his person, his skills and for me Eric is a player who can develop his game in different positions.
"It's always important in football, the squad - 25 players. Maybe it's the same topic but we believe it's important. The competition between them is important. That's the power of the team.
"Everyone believes they can play and fight for his place in the starting XI in different competition. If we want to achieve big things, it's important to keep that mentality in our squad."
Dier has made eight appearances for Spurs this season, while also representing national side England on two occasions in their World Cup qualifiers.