The continuous increase in the power density of gear drives requires innovative concepts to enhance the load-bearing capacity of the tooth engagement. PVD coating of tooth flank contacts can create a configuration that combines a high load capacity of the substrate material with optimal wear properties of the surface, thereby enabling a functional adaptation of the component properties under rolling load. This work demonstrates, through systematic practical and theoretical investigations, the interactions between the tribological influencing factors of the base body, lubricant, and surface of a PVD-coated tooth flank contact. In the next step, these interactions are reflected in the load-bearing and wear behavior of highly loaded tooth flanks. For instance, when examining the PVD-coated base body, certain characteristics emerge.