Integrated circuit structures having source or drain structures and germanium N-channels are described. In an example, an integrated circuit structure includes a fin having a lower fin portion and an upper fin portion, the upper fin portion including germanium. A gate stack is over the upper fin portion of the fin. A first source or drain structure includes an epitaxial structure embedded in the fin at a first side of the gate stack. A second source or drain structure includes an epitaxial structure embedded in the fin at a second side of the gate stack. Each epitaxial structure includes a first semiconductor layer in contact with the upper fin portion, and a second semiconductor layer on the first semiconductor layer. The first semiconductor layer comprises silicon, germanium and phosphorous, and the second semiconductor layer comprises silicon and phosphorous.