The electronic structure of in-grown 8H stacking faults in 4H-SiC matrix has been investigated in detail. After assessment of the structural properties by high resolution transmission electron microscopy, we focus on the electronic structure. We show that one unit cell of 8H does not behave like a single type-II quantum well but, rather, like two type-II quantum wells of 3C coupled by a thin hexagonal barrier. Using a transfer matrix method, we compute the corresponding transition energies, taking into account the effect of the valence band offset and built-in electric field. A good agreement is found with the experimental data collected from low temperature photoluminescence spectroscopy.