The Dutch have a single defeat to France in their six internationals since the Nations League finals last June, winning all five of their other fixtures.
They will depart from their usual formation of two holding midfielders with another more attacking player further forward behind the strikers when they take on the Scots.
Koeman admits he is unlikely to employ a pure three-man midfield from the start at the continental finals but wants his side to develop various ways of playing.
"We are going to play with three midfielders, three real midfielders," he told reporters on Thursday, perhaps the reason why 33-year-old Georginio Wijnaldum has been drafted back into the national set-up after an absence of nine months.
"In the preparation for the European Championship, we are not going to experiment too much. But I've already said it, this team is able to play different systems.
"I have the reputation of being a cautious coach. But I would like to have the ball, attack, put pressure on the opponent. That is possible with multiple systems," he added.
Koeman believes the competition for places in his final squad will provide plenty of motivation against Scotland and in Tuesday’s friendly in Germany.
"You see it in small things, if you talk to the boys individually. They still have plenty of games (with their clubs) but are already at the European Championships in the back of their minds.
"You can see there is a European Championship at stake for everyone."
The Netherlands have several players missing through injury, forwards Brian Brobbey (hamstring) and Joshua Zirkzee (muscle), midfielder Frenkie de Jong (ankle), and defenders Micky van de Ven (hamstring) and Sven Botman (knee), with the latter now unavailable for the Euros.
"I sent him a message this morning. It's a shame for him. Hopefully he has a good recovery," fellow defender Nathan Ake said, before admitting Scotland will present a danger to the Dutch.
"They have a very strong team with a lot of Premier League players," Manchester City’s Ake said. "I have played against many of their guys a lot.
"With John McGinn and Scott McTominay they have really good players. Scotland is growing every year, so it's going to be a difficult game."
