Die Roten drew the Ligue 1 giants for the knockout stage of the tournament despite winning Group C. The Parisians could only manage second place, behind Benfica, in Group H.
Nagelsmann would've preferred a different outcome, but also added that the Champions League round of 16 always tests a team no matter who they come up against.
"Paris are a difficult opponent. We weren't rewarded for our perfect group stage. Just like us, they have many world-class players," Nagelsmann told reporters.
"But this is the Champions League, so it's normal that there are no easy opponents in the round of 16."
Meanwhile, the Bundesliga juggernauts are preparing for a league game against Werder Bremen on Tuesday.
Speaking to the media ahead of the clash, Nagelsmann revealed that the Bavarians will be missing Matthijs de Ligt, Thomas Muller, and Josip Stanisic against Werder.
"De Ligt, Stanisic and Müller are out," Nagelsmann added. "Dayot Upamecano is carrying a knock, but should be able to play.
"Thomas is on a good way, but even the Schalke game [on Saturday] will come too soon for him. I want to give him the rest he needs before the World Cup to let his injury heal completely.
"With de Ligt, I'm confident that he can play again against Schalke. 'Stani' has tonsillitis and will probably miss out against Schalke too."