<p>In German judicial methodological theories, Analogie is a form of further development of the law (Rechtsfortbildung) in cases of statutory loopholes (Gesetzeslücke). This paper argues that there are at least four levels of indeterminacy in Analogie which reveal the argumentative characteristics in making an Analogie argument. Current methodological theories commonly construct Analogie based on deductive models; however, this approach fails to address the argumentative process of Analogie. This paper suggests that theories of Inference to the Best Explanation can better capture these characteristics when it is used to represent Analogie in law. It examines theories of IBE and evaluates their potential to facilitate legal reasoning. The last part of this paper suggests an Analogie model which is based on IBE. This alternative model enhances the rationale-giving and dialectical function in the construction of an Analogie argument.</p>