SEMICONDUCTOR STRUCTURE AND METHOD FOR FORMING THE SAME

A semiconductor structure is provided. The semiconductor structure includes an insulator layer, first and second field-effect transistor devices, an isolation field-effect transistor device, front-side gate and back-side gate contacts. Each of the first and second field-effect transistor devices and the isolation field-effect transistor device includes a fin structure and first and second epitaxial source/drain structures. The fin structure includes channel layers and a gate structure that is wrapped around the channel layers. The first and second epitaxial source/drain structures are connected to opposite sides of the channel layers. The isolation field-effect transistor device is kept in the off-state. The front-side gate contact is formed on the first field-effect transistor device and electrically connected to the gate structure of the first field-effect transistor device. The back-side gate contact is formed passing through the insulator layer and electrically connected to the gate structure of the isolation field-effect transistor device.