Patent ID: 8716800

Claim:
A semiconductor structure formed on an SOI substrate comprising a semiconductor (SOI) layer, a buried insulating layer, a buried semiconductor layer and a semiconductor substrate in a stack, said semiconductor structure comprising: source/drain regions formed in the SOI layer; a gate formed on the SOI layer, wherein the source/drain regions are located at both sides of the gate; a back gate region formed by a portion of the buried semiconductor layer; and a first isolation structure and a second isolation structure which are located at both sides of the source/drain regions and extend into the SOI substrate; wherein: the first isolation structure and the second isolation structure laterally adjoin the SOI layer at a first side surface and a second side surface, respectively; the first isolation structure laterally adjoins the buried semiconductor layer at a third side surface; and the third side surface is located between the first side surface and the second side surface.