Gamescom 2013 takes place in Cologne, Germany August 22-25. Nintendo also skipped last year's show but will attend this summer.
Microsoft did not give any specifics regarding what it will show at Gamescom, but the company is widely believed to formally unveil its next Xbox during an intimate event at the company's headquarters in Redmond, Washington on May 21.
This announcement will "mark the beginning of a new generation of games, TV, and entertainment." The event will be streamed through Xbox.com, Xbox Live, and Spike TV in the United States and Canada.