Quantum load-matching is a novel quantum mechanism first discussed by X. Z. Li (Czech. J. Phys., 49 (1999) 985), which, surprisingly, produces tunneling currents on the order of unity even for thick tunneling barriers, if tunneling rates and absorption rates are matched. We refine the qualitative arguments of Li, provide quantitative analytical quantum load-matching criteria in one and three dimensions and establish a link to the Breit-Wigner theory of resonance scattering. We point out that the basic idea of quantum load-matching can profitably be applied universally in all fields of physics and technology that deal with wave phenomena.