In this paper a new filter design concept is proposed and implemented which takes into account the complex loudspeaker impedance. By means of techniques of broadband matching, that has been successfully applied in radio technology, we are able to optimize the reconstruction filter to achieve an overall linear frequency response. Here, a passive filter network is inserted between source and load that matches the complex load impedance to the complex source impedance within a desired frequency range. The design and calculation of the filter is usually done using numerical approximation methods which are known as Real Frequency Techniques (RFT). A first approach to systematic design of reconstruction filters for class-D amplifiers is proposed, using the Simplified Real Frequency Technique (SRFT). Some fundamental considerations are introduced as well as the benefits and challenges of impedance matching between class-D amplifiers and loudspeakers. Current simulation data using MATLAB is presented and supports some first conclusions.