We provide a treatment of the problem of Δ(X) − L intervalley mixing in differently oriented SiGe heterostructures in the transparent effective mass method. Mixing potentials can be calculated, considering changes in the constituent Concentrations of individual heterolayers from some “virtual crystal level” as a bunch of microscopic single‐ion perturbations. Strong mixing between lowest localized Δ and L states can be achieved in (113) structures, making them favorable for the electrically controlled gigantic intervalley g factor modulation. We provide estimates for the mixing potential and further consider limitations related to the strength of the in‐plane localization and quality of the interface.

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