In comparison to the contributions that address interlingual phraseological equivalence, the number of papers about the topic of phraseological false friends is relatively low. This is probably explained by the fact that this is a marginal phenomenon from a quantitative point of view. Nonetheless, there are relevant contributions in the field of foreign German Studies. The aim of this article is, on the one hand, to discuss theoretical questions about tertium comparationis and terminology and, on the other hand, to develop a classification of the types of potential phraseological false friends. This paper must therefore be understood as a preliminary stage for applied work in the areas of foreign language teaching, (not only) bilingual lexicography and translation theory and practice. Based on a comprehensive empirical basis, the present article studies nominal, adjectival and especially verbal idioms. For the collection of both corpora and the codification of the lemmas various methods were used: the consultation of specialized dictionaries, the use of the author's own foreign and native language competence, the search of context examples from the databases Corpus de referencia del espanol actual (CREA) and Deutsches Referenzkorpus (DeReKo), and the consultation of informants. Through this methodological approach, the article tackles the levels of the language system and also of the language usage. In this respect, and due to the problem of the so-called broad or complex meaning of idioms, difficulties associated with the analysis of lexicographic definitions are of particular relevance. Depending on the lexicographic sources, differences in questions such as the complexity of the definitions or the number of sememes are noticeable. On the level of meaning, componential analysis represents the theoretical framework. Thus, the semantic structures of the idioms to be compared are analyzed in order to discover to what extent the whole meaning (sememe) or some [ABSTRACT FROM AUTHOR]