The 20-year-old German finished second to Mitch Evans in GP3 this year after scoring seven podiums, including two victories, also with Lotus.
Abt will race alongside Briton James Calado in GP2 next year.
"I cannot tell you how happy I am to have the opportunity to race in GP2 with the best team I can imagine," said Abt.
"Already in GP3 we had a really good relationship and worked together well.
"We finished second in the championship it felt like the right choice for me to go one step higher in my career.
"Of course it is always a big challenge for the drivers and the team but I am sure we have the perfect package to achieve great results."
Abt drove Lotus's GP2 car last month when he joined the post-season test at Barcelona.
"Daniel is the GP3 driver who has improved the most over the course of the last season," said team boss Frederic Vasseur.
"He finished either first or second in the last seven races, showing he has what it takes to fight for the title until the final race and that he fully deserved to win.
"His mind, his raw talent and his ability to adapt and grow convinced Lotus GP to help him take the step up into the GP2 Series where he will have a professional environment that he already knows and which has the culture of winning."