Semiconductor structure and method of forming the same

A semiconductor device comprising:

• a first transistor of a first conductivity type arranged in a first layer, the first transistor comprising:
• a first gate extending in a first direction;
• and
• a first active region extending in a second direction perpendicular to the first direction;
• a second transistor of a second conductivity type arranged in a second layer over the first layer, the second transistor comprising:
• the first gate;
• and
• a second active region extending in the second direction;
• and
• a first conductive line arranged in a third layer between the first layer and the second layer and extending in the second direction,
• wherein the first gate has a recessed portion located between the first layer and the second layer, wherein the first conductive line crosses the first gate through the recessed portion.

A method of manufacturing a semiconductor device, comprising:

• forming a first semiconductor stack, a first dielectric layer and a second semiconductor stack from bottom to top, wherein the first and second semiconductor stacks extend in a first direction;
• forming a dummy gate over the second semiconductor stack and extending in a second direction perpendicular to the first direction;
• growing a first epitaxial region on a first side of the dummy gate;
• depositing a first insulation layer laterally surrounding the dummy gate and the first epitaxial region;
• forming a second dielectric layer over the first insulation layer;
• pattering the second dielectric layer to form a first conductive via over the first epitaxial region;
• depositing a third dielectric layer over the second dielectric layer;
• growing a second epitaxial region over the third dielectric layer on a second side of the dummy gate;
• depositing a second insulation layer over the third dielectric layer and laterally surrounding the dummy gate and the second epitaxial region;
• patterning the second insulation layer to expose the third dielectric layer;
• patterning the third dielectric layer to form a first conductive line over the second dielectric layer, the first conductive line extending in the first direction and electrically connected to the first conductive via;
• and
• patterning the third dielectric layer to form a second conductive via electrically connected to the first conductive line.