The growth of ultrathin ZrO2 films on Si(100)-(2x1) and Si(111)-(7x7) has been studied with core level photoelectron spectroscopy and X-ray absorption spectroscopy. The films were deposited sequentially by chemical vapor deposition in ultra-high vacuum using zirconium tetra-tert-butoxide as precursor. Deposition of a > 50Å thick film leads in both cases to tetragonal ZrO2 (t-ZrO2), whereas significant differences are found for thinner films. On Si(111)-(7x7) the local structure of t-ZrO2 is not observed until a film thickness of 51Å is reached. On Si(100)-(2x1) the local geometric structure of t-ZrO2 is formed already at a film thickness of 11Å. The higher tendency for the formation of t-ZrO2 on Si(100) is discussed in terms of Zr–O valence electron matching to the number of dangling bonds per surface Si atom. The Zr–O hybridization within the ZrO2 unit depends furthermore on the chemical composition of the surrounding. The precursor t-butoxy ligands undergo efficient C–O scission on Si(100), leaving carbonaceous fragments embedded in the interfacial layer. In contrast, after small deposits on Si(111) stable t-butoxy groups are found. These are consumed upon further deposition. Stable methyl and, possibly, also hydroxyl groups are found on both surfaces within a wide film thickness range.