A method for forming a semiconductor device, the method comprising: forming a fin cut mask above a semiconductor fin structure extending horizontally along a substrate , the fin structure comprising lower and upper channel layers separated by an intermediate layer , wherein the fin cut mask covers the fin structure in a channel region and exposes the fin structure in fin cut regions on opposite sides of the channel region , forming preliminary fin cuts in the fin structure by partially etching through the fin structure in the fin cut regions , wherein the partial etching extends through the upper layer in the fin cut regions to define an upper channel layer portion in the channel region , forming a sacrificial spacer covering end surfaces of the upper channel layer portion which are exposed in the fin cut regions on opposite sides of the channel region , subsequent to forming the sacrificial spacer , forming final fin cuts in the fin structure by further etching through the fin structure in the fin cut regions , wherein the further etching extends into the lower layer in the fin cut regions to define a lower channel layer portion in the channel region , subsequent to forming the final fin cuts, forming epitaxial lower source/drain regions on end surfaces of the lower channel layer portion which are exposed in the fin cut regions on opposite sides of the channel region , subsequent to forming the epitaxial lower source/drain regions , removing the sacrificial spacer, thereby exposing the end surfaces of the upper channel layer portion , and subsequent to removing the sacrificial spacer, forming epitaxial upper source/drain regions on the end surfaces of the upper channel layer portion . forming a fin cut mask above a semiconductor fin structure extending horizontally along a substrate , the fin structure comprising lower and upper channel layers separated by an intermediate layer , wherein the fin cut mask covers the fin structure in a channel region and exposes the fin structure in fin cut regions on opposite sides of the channel region , forming preliminary fin cuts in the fin structure by partially etching through the fin structure in the fin cut regions , wherein the partial etching extends through the upper layer in the fin cut regions to define an upper channel layer portion in the channel region , forming a sacrificial spacer covering end surfaces of the upper channel layer portion which are exposed in the fin cut regions on opposite sides of the channel region , subsequent to forming the sacrificial spacer , forming final fin cuts in the fin structure by further etching through the fin structure in the fin cut regions , wherein the further etching extends into the lower layer in the fin cut regions to define a lower channel layer portion in the channel region , subsequent to forming the final fin cuts, forming epitaxial lower source/drain regions on end surfaces of the lower channel layer portion which are exposed in the fin cut regions on opposite sides of the channel region , subsequent to forming the epitaxial lower source/drain regions , removing the sacrificial spacer, thereby exposing the end surfaces of the upper channel layer portion , and subsequent to removing the sacrificial spacer, forming epitaxial upper source/drain regions on the end surfaces of the upper channel layer portion . <EOS>