What you are actually doing is creating a German directory to mimic the English Directory and english.php.
catalog/includes/language/english/
catalog/includes/language/english.php
Example:
define('TEXT_GV_NAME','Gift Certificate');
define('TEXT_GV_NAMES','Gift Certificates');
Change Gift Certificate to Geschenk-Bescheinigung
Do this for any English or German that was not changed in the language pack, or on other pages.



