Semiconductor structure with extending gate structure and method for forming the same

A semiconductor structure, comprising:

• a substrate;
• a fin structure formed over the substrate;
• an isolation structure formed around the fin structure;
• a gate structure formed across the fin structure and extending over the isolation structure;
• and
• a spacer formed on a sidewall of the gate structure, wherein:
• a portion of the spacer formed on the sidewall of the gate structure over the isolation structure has a first height, and a portion of the gate structure formed over the isolation structure has a second height which is greater than the first height, and
• a dielectric layer is disposed between the spacer and the isolation structure.

A semiconductor device including a fin FET device, comprising:

• a fin structure extending in a first direction and extending from an isolation insulating layer;
• a gate stack including a gate electrode layer, a gate dielectric layer, sidewall insulating layers disposed at both vertical sides of the gate electrode layer, the gate stack being disposed over the isolation insulating layer and covering a portion of the fin structure, the gate stack extending in a second direction perpendicular to the first direction;
• and
• interlayer dielectric layers disposed at both vertical sides of the sidewall insulating layers, wherein:
• a recess is formed in an upper surface of the isolation insulating layer not covered by the sidewall insulating layers and the interlayer dielectric layers,
• at least part of the gate electrode layer and the gate dielectric layer fill the recess, and
• a dielectric layer is disposed between the sidewall insulating layers and the isolation structure.