Method including a formation of a transistor and semiconductor structure including a first transistor and a second transistor

A method includes providing a semiconductor-on-insulator structure including a semiconductor substrate, a layer of electrically insulating material over the semiconductor substrate and a layer of semiconductor material over the layer of electrically insulating material. A first transistor is formed. The formation of the first transistor includes forming a dummy gate structure over the layer of semiconductor material, forming a source region of the first transistor and a drain region of the first transistor in portions of the semiconductor substrate adjacent the dummy gate structure, forming an electrically insulating structure annularly enclosing the dummy gate structure and performing a replacement gate process. The replacement gate process includes removing the dummy gate structure and a portion of the layer of semiconductor material below the dummy gate structure, wherein a recess is formed in the electrically insulating structure. The recess is filled with an electrically conductive material.