Icardi scored early on when he converted from Julian Draxler’s pass and Vincent Manceau netted an own goal.
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Alessandro Florenzi broke through for the title holders after seven minutes before Neymar scored either side of halftime to set PSG on their way to a fourth successive win.
Holders Paris St Germain were taken to extra time by third division side Villefranche Beaujolais on Wednesday, but they still reached the French Cup quarter-finals.
Goalkeeper Manuel Neuer was included, even though he has not featured since September, while the man who scored the winner at Brazil 2014 – Mario Gotze – missed out having slipped down the pecking order over the last 18 months. Low will be able to call on FIFA Confederations Cup Russia 2017 adidas Golden Boot and Golden Ball winners Timo Werner and Julian Draxler, though.
The London club are more likely to get the attacking midfielder in the summer but Law’s attendance for talks with Schalke reflects the desire to do business before the winter window closes on Friday night