The control of dopants, impurities and defects for VLSI of silicon integrated circuits requires a complex set of crystal and processing conditions to be satisfied simultaneously. In order to achieve the maximum yield and highest level of electrical performance for a given device design, we have manipulated the lattice constant and boron doping levels in CVD epitaxial silicon layers co-doped with germanium. By adjusting the ratios of germane and diborane in a dichlorosilane/hydrogen CVD reactor we have obtained buried high conducting layers which are strain-free and lattice matched to the Si substrate. Degenerate boron and boron and germanium codoped epitaxial layers on (100) p-type silicon substrates were investigated. Solubility, electrical activity limits and defect structure of boron in strained and strain-free silicon epitaxial layers were investigated by spreading resistance, SIMS profiling, X-ray and transmission electron microscopy techniques. Bright field and weak-beam dark field imaging of cross-sectional and plan-view specimens were used to confirm the presence or absence of precipitates and threading dislocations. A model has been proposed to describe the mechanism of threading dislocation formation in heavily boron-doped layers. We are now in a position to strategically locate co-doped Si(B, Ge) p++ layers as recombination zones or buried field plates to suit the needs of MOS latchup control, high speed and radiation hard devices, as well as the needs of defect free p++ etch stops for thin membranes and three-dimensional silicon structures.