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Steve Clarke's side will face Luxembourg away on June 2 and then play the Dutch in Portugal on June 6.
Scotland begin their first appearance in a major finals since 1998 against the Czech Republic at Hampden Park in Glasgow on June 14. Croatia and England are also in their group.
"Luxembourg and Netherlands offer us two very different challengers, both valuable to us ahead of our Group D fixtures," said manager Clarke.
"The matches provide an opportunity to build on the progress that got us to the finals and fine-tune before what we all want to be a memorable return to a major tournament."
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Luxembourg stunned the Republic of Ireland last month by winning their opening World Cup qualifier 1-0 in Dublin.
The Netherlands, who are managed by former Rangers defender Frank de Boer, are grouped with Ukraine, Austria and North Macedonia in the Euros, with all of those games taking place in Amsterdam.
jw/jc