Messi walked away with football's most prestigious individual honour for the seventh time on Monday, pulling two clear of Cristiano Ronaldo in the process.
The 34-year-old, who joined PSG on a free transfer in the summer, won the Copa del Rey with Barcelona last season and was top scorer in the Spanish top flight, while he finally ended his international trophy hoodoo by captaining Argentina to Copa America triumph.
While acknowledging Messi's greatness, Kroos believes Ronaldo and Karim Benzema were more deserving of the award this year.
Benzema finished in fourth position while Ronaldo took position number six.
The former Germany midfielder said on his official podcast: "It's absolutely not deserved.
"There is no doubt that Messi, with Cristiano [Ronaldo], has been the player of the last decade, but this year there should've been others ahead of him."
"For me, Karim would have been the number one if you were really looking for the best individual player of the last year, because I can see from close quarters what an outstanding footballer he is," Kroos added.
"When I see how many decisive goals Cristiano has scored lately - Manchester United are still in the Champions League thanks to him alone - then, in my eyes, Cristiano would have also come before Messi."
