The Spanish outfit picked up a 1-0 win in the first leg last week and Matthaus is confident that Los Blancos will play on the counter-attack in Germany.
"They will play in the same manner as the first leg. [Carlo] Ancelotti is a coach who has studied Bayern and knows their tricks. Clearly Madrid would play on the front foot in a home game against Mallorca, with all due respect," he told AS.
"But they won't do that against Bayern, a team who move very well. They also suffer on the break, which Carlo showed in the first leg. Bayern failed to score at Santiago Bernabeu and now have to come from behind. They need at least two goals but they must be careful.
"The 1-0 from the first leg is dangerous, but Bayern can overcome it if they play at the same level they did five weeks ago."
Matthaus won seven Bundesliga titles with Bayern during his playing career.