Son is set to face Leverkusen for the first time since leaving in August 2015, as Tottenham prepares for the Group E fixture.
The 24-year-old South Korea star spent two years at Leverkusen, scoring 21 goals in 62 appearances before his $35 million transfer to White Hart Lane.
"It's a special game for me because I played there for two years," said Son.
"I had some great times there and made so many friends also. I am very excited to be going back.
"If I score against them, I will not celebrate. I respect them too much.
"My two years there was a good time for them and also a good time for me. I am really happy for them, I want to show respect."
After a mixed first season in England, Son has shone in 2016-2017 - scoring five goals in seven matches.
And as Son finally shows his true potential, the former Hamburg man has credited ex-team-mates Ruud van Nistelrooy and Rafael van der Vaart for his success.
"Ruud van Nistelrooy helped me a lot. He saw my first training session and he talked to me," Son said. "He told me I was a good player. He gave me confidence and I want to thank him for that. We had a really good team and were successful for a time with him.
"Also Rafael van der Vaart came and he helped me. He told me more about English football and how tough it was. I was only young. I listened to him and tried to learn from what he was saying."