Palhinha is facing a spell on the sidelines due to the adductor injury that he suffered while training with Portugal during the November international break, and Goretzka was handed a start in midfield against Augsburg on Friday night.
Goretzka is again in line to feature against PSG, while Konrad Laimer and Serge Gnabry should come back into the XI after starting on the bench in the team's last match in the Bundesliga.
Leroy Sane and Thomas Muller are also attacking options, but head coach Vincent Kompany is again expected to select Michael Olise, Jamal Musiala, Gnabry and Harry Kane as his front four.
Kane scored a hat trick against Augsburg on Friday night to make it 20 goals in 17 appearances in all competitions at club level this season, including five goals in four Champions League outings.
Aleksandar Pavlovic and Josip Stanisic are both back in training after recent injuries, but Hiroki Ito remains a long-term absentee for the Bundesliga giants.
Mathys Tel will also need to be assessed after missing the clash with Augsburg due to a knock, but Bayern have no fresh injury problems, and there will be another start at left-back for Alphonso Davies despite the ongoing speculation surrounding his future.
Bayern Munich possible starting lineup: Neuer; Laimer, Upamecano, Kim, Davies; Kimmich, Goretzka; Olise, Musiala, Gnabry; Kane
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