It is shown that the n–p conversion of phosphorus‐doped Ge under γ‐irradiation is related to a concentration decrease of the P donor states. This might be explained by the fact that generated lattice vacancies can be trapped by substitutional atom impurities. An energy level introduced by γ‐irradiation could not be associated with the VP complex, thus the electronic states of this centre are obviously located in the valence band. The concentration of the (Ev + 0.12) eV acceptor level increases after the n–p conversion. This level is most likely associated with the donor–divacancy complex. When the “ultimate state” is achieved the Fermi level coincides with the group III acceptor level at 0 °K.