The Paris St Germain right-back has struggled with form and injury this season but was still expected to be included in the squad for the tournament.
Wesley Sneijder was named in the group despite making a veiled criticism earlier on Tuesday when reacting on Dutch radio to Van Gaal's announcement that he was changing the team's tactics, but not before having discussed it with senior players Robin van Persie and Arjen Robben.
"Obviously something has changed in the heirarchy," said Sneijder, who has 97 caps and was captain until Van Gaal handed Van Persie the armband last year.
Van Gaal said earlier the Netherlands would change to a 5-3-2 system in Brazil after he had discussed it with Van Persie and Robben and received their enthusiastic support.
Seven players will be cut from the final 23-man selection, to be named on June 2.
The Netherlands meet holders Spain in their opening game at the World Cup in a repeat of the 2010 final on June 13 in Salvador. They also play against Australia and Chile in Brazil.
Defenders: Daley Blind (Ajax Amsterdam), Stefan de Vrij, Daryl Janmaat, Terence Kongolo, Bruno Martins Indi (all Feyenoord Rotterdam), Karim Rekik (PSV Eindhoven), Patrick van Aanholt (Vitesse Arnhem), Paul Verhaegh (FC Augsburg), Tonny Vilhena (Feyenoord Rotterdam), Ron Vlaar (Aston Villa), Joel Veltman (Ajax Amsterdam)
Midfielders: Jordy Clasie (Feyenoord Rotterdam), Jonathan de Guzman (Swansea City), Nigel de Jong (AC Milan), Leroy Fer (Norwich City), Arjen Robben (Bayern Munich), Wesley Sneijder (Galatasaray), Rafael van der Vaart (Hamburg), Georginio Wijnaldum (PSV Eindhoven)
Forwards: Jean-Paul Boetius (Feyenoord), Memphis Depay (PSV Eindhoven), Klaas-Jan Huntelaar (Schalke 04), Dirk Kuyt (Fenerbahce), Jeremain Lens (Dynamo Kiev), Quincy Promes (Twente Enschede), Robin van Persie (Manchester United)
- Sports & Recreation
- Feyenoord Rotterdam
- Van Gaal
- Wesley Sneijder
- Vitesse Arnhem
- Patrick van Aanholt
- Terence Kongolo
- Tonny Vilhena
- Arjen Robben