Spurs will take on Bayer away from home at BayArena in Leverkusen in Champions League Group E.
Son is likely to start the game, having established himself as a key figure in the Tottenham team.
The South Korea international, who can play as a forward or as a winger, has been in brilliant form so far this season.
The 24-year-old has scored four goals and created 13 chances in five Premier League matches for Spurs so far this campaign.
In two Champions League appearances, Son has scored one goal and created four chances.
Son, though, has admitted that he is nervous ahead of his return to Bayer on Tuesday evening.
The former Hamburger SV attacker joined Tottenham from Bayer in the summer of 2015.
According to The Independent, Spurs had to pay the Bundesliga outfit a transfer fee of £22 million in order to secure the services of the South Korean.
“It's a special game for me,” Son told The Daily Mail. “I had some great times there.
“My first game in the Champions League against Manchester United at Old Trafford was an exciting memory and I scored two hat-tricks in the Bundesliga.
“I made so many friends. I am very excited and a little nervous to be going back. I'm not sure how the reception will be. For me, it will be good to see the fans, the players and the coach.”
Tottenham are second in Champions League Group E at the moment with three points from two matches, while Bayer are third with two points.