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Annual Report on Form 20-F of Qimonda AG, filed November 16, 2007
 RELATED PARTY TRANSACTIONS AND RELATIONSHIPS
 With Infineon
  
 Carve-out and Control
  Handelsregister Amtsgericht




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Contribution Agreements
 Contribution Agreement between Infineon AG and Qimonda AG
  
    
    define the assets, liabilities and employees that were transferred to us;
    
    govern the intercompany licensing of intellectual property; and
    
    delineate the indemnification claims that Infineon will have against us
in respect of legal matters and other liabilities and contingencies.
 Namensaktien  
 -2-




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Contributed assets and liabilities
  
    
    fixed assets and current assets attributable to the Memory Products
segment (not including trade accounts receivable for products and
services provided to third parties and certain related parties, which
are netted against trade accounts payable);
    
    intellectual property, including patents (as described in more detail
in Our Business  Intellectual Property), trade marks, know-how,
software and other intellectual property;
    
    contracts and offers relating exclusively to products and services
provided by the Memory Products segment;
    
    rights and obligations arising under permits and other legal
relationships with governmental entities (including those arising
under subsidies), so long as they do not relate to individual persons;
    
    liabilities attributable exclusively to the Memory Products segment,
including those contained in the carve-out balance sheet, those
arising under contracts with third parties and employment
relationships (including pension liabilities), contingencies
(including those arising in the future on the basis of events that
occurred prior to the carve-out date) and other liabilities
attributable exclusively to the Memory Products segment and which have
arisen by the carve-out date (not including trade accounts payable 
see above);
    
    risks and liabilities arising out of financings, credit lines, leases
and guarantees, which Infineon entered into for the benefit of the
Memory Products segment; and
    
    ownership in certain equity investments, including in Inotera
Memories, Inc., Infineon Technologies SC 300 GmbH & Co. OHG, Maskhouse
Building Administration GmbH & Co. KG, Advanced Mask Technology Center
GmbH & Co. KG (legal transfer is still pending) and Hwa-Keng
Investment Inc. (meanwhile liquidated. Pursuant to the contribution
agreement Infineon has transferred to us the assets it received upon
the liquidation.)
  Arrangements relating to Inotera, Memory Products Japanese and Korean Operations, AMTC and BAC
  -3-




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Employment Matters
  Arrangement concerning the Licensing of Intellectual Property
  -4-




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Indemnification
  Costs and taxes; future tax liabilities
  Contribution Agreement between Infineon Technologies Holding B.V. and Qimonda AG
   Handelsregister Amtsgericht
 -5-




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
 Dresden 200mm Fab
  Ongoing Services Relationships
  General Support Services
 Framework Agreement on Standard Support Services
   -6-




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General Support Services
  
    
    sales support in various countries, most significantly France, Hong Kong,
Ireland, Switzerland, United Kingdom and the United States;
    
    logistics services, including call center services in Europe, logistics
support services in the Asia-Pacific region and freight forwarding
services in the United States;
    
    purchasing services at locations and/or with respect to areas of expertise
where we do not have sufficient purchasing resources;
    
    human resources services, including recruiting, compensation and benefits,
payroll, site health care and training;
    
    facility management, including office and manufacturing space leasing,
security, storage and transportation management;
    
    patent support, including patent administration, external support and
reverse engineering;
    
    finance, accounting, including risk management and back-office support,
for as long as we have not reached full staffing levels in this area
    
    strategy services, including support relating to market research; and
 -7-




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
    
    certain other services in which our staff still needs to develop expertise.
  Other Services
 Framework Agreements on Information Technology Services
     -8-




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Framework Agreement on Research and Development Services
   Special Services
   -9-