Whereas quantum spin tunneling shares some properties with quantum tunneling in other two level systems such as a single electron in a double quantum well or in a diatomic molecule, it is a multi-electron phenomenon, since more than one electron is required to have magnetic anisotropy. The multi-electron character is also revealed by an important feature, absent in single-electron tunneling: zero field quantum spin tunneling splitting is only possible for integer spins, and is certainly absent for half-integer spins, as ensured by Kramers degeneracy theorem. In real systems containing Kramers ions, like crystalline samples of single ion magnets, the degeneracy of the ground states is frequently lifted through dipolar interactions with neighboring spins, and as such quantum spin tunneling is frequently observed even in the absence of an applied external field for these systems.