The electronic and optical properties of the KTaO 3 /SrTiO 3 heterointerface are analyzed by the full-potential linearized augmented plane-wave approach of density functional theory. Optimization of the atomic positions points at subordinate changes in the crystal structure and chemical bonding near the interface, which is due to a minimal lattice mismatch. The creation of metallic interface states thus is not affected by structural relaxation but can be explained by charge transfer between transition metal and oxygen atoms. It is to be expected that a charge transfer is likewise important for related interfaces such as LaAlO 3 /SrTiO 3 . The KTaO 3 /SrTiO 3 system is ideal for disentangling the complex behavior of metallic interface states, since almost no structural relaxation takes place. During the past decade, heterointerfaces based on perovskite transition metal oxides have attracted a great deal of attention due to the discovery of remarkable electronic and magnetic properties. They are of special importance for device applications, such as field effect transistors, bipolar transistors, and light emitting diodes. 1,2 Ohtomo and Hwang 3 have reported on metallicity at the interface between LaAlO 3 and SrTiO 3 , two insulators with sizable band gaps of 5.6 and 3.2 eV, respectively. The creation of metallic states is intimately connected to the structural relaxation. 4 The high mobility of the charge carriers at this interface has initiated many investigations, 5,6 as did the discovery of superconductivity at low temperature. 7 However, despite huge experimental and theoretical efforts, many aspects of the physical picture of the LaAlO 3 /SrTiO 3 (LAO/STO) interface remain open. [8][9][10][11][12][13] To a large extent, this appears to be the result of a complex interplay between structural and electronic reconstructions as well as defects. 14 An essential ingredient of the electronic reconstruction is the transfer of charge between different orbitals, i.e., alterations of the orbital occupations, which can modify the electronic properties of transition metal oxides significantly. 15 An interesting system to disentangle the effects of the charge transfer from other parameters is the KTaO 3 /SrTiO 3 (KTO/STO) heterointerface. KTO has an insulting band gap of 3.75 eV and does not show the ferroelectric phase transition that is common for perovskites. 16,17 The band gap of STO amounts to 3.2 eV. Its electronic, transport, ferroelectric, catalytic, and dielectric properties have been widely studied. [18][19][20][21] Interestingly, the lattice match of KTO with STO is much better than that of LAO with STO. As a consequence, KTO is a promising material for application as an insulator in STO-based field-effect devices. Recently, Kalabukhov et al. 22 have investigated the KTO/STO interface experimentally and found close relations to the LAO/STO interface, even though at the (KO) − (TiO 2 ) 0 contact 0.5 holes per unit cell are transferred, while at the (LaO) + (TiO2) 0 contact 0.5 electrons are transferred.The elect...