General recurrence relations for the calculation of two‐center harmonic oscillator (HO) integrals are obtained by means of a hypervirial‐like‐theorem commutator algebra procedure, combined with a second quantization formalism. The method is based on a linear transformation between the creation and annihilation operators of two displaced HO with different frequencies. Ansbacher’s recurrence relations for the calculation of Franck–Condon factors are obtained straightforwardly from the proposed general recurrence relations. The application to polynomial, exponential, and Gaussian operator integrals is shown and new recurrence relations are given. In all cases, the proposed recurrence relations reduce, as particular cases, to the corresponding formulas for the calculation of one‐center integrals.

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