The complex structure of the valence band in many semiconductors leads to multifaceted and unusual properties for spin-3/2 hole systems compared to typical spin-1/2 electron systems. In particular, two-dimensional hole systems show a highly anisotropic Zeeman spin splitting. We have investigated this anisotropy in GaAs/AlAs quantum well structures both experimentally and theoretically. By performing time-resolved Kerr rotation measurements, we found a non-diagonal tensor $g$ that manifests itself in unusual precessional motion as well as distinct dependencies of hole spin dynamics on the direction of the magnetic field $vec{B}$. We quantify the individual components of the tensor $g$ for [113]-, [111]- and [110]-grown samples. We complement the experiments by a comprehensive theoretical study of Zeeman splitting in in-plane and out-of-plane fields $vec{B}$. To this end, we develop a detailed multiband theory for the tensor $g$. Using perturbation theory, we derive transparent analytical expressions for the components of the tensor $g$ that we complement with accurate numerical calculations based on our theoretical framework. We obtain very good agreement between experiment and theory. Our study demonstrates that the tensor $g$ is neither symmetric nor antisymmetric. Opposite off-diagonal components can differ in size by up to an order of magnitude.
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