Stacked fet with dielectric spacer between gate metal and source/drain contact

A method of forming a semiconductor structure comprising:

• forming, on top of a substrate, a first and a second nanosheet transistor having a first and a second metal gate respectively;
• creating a recess in the first metal gate thereby creating a top portion and a bottom portion of the first metal gate, with the recess being adjacent to the top portion and above the bottom portion of the first metal gate;
• forming a dielectric spacer in the recess with a dielectric material;
• creating a contact opening above a first source/drain region of the first nanosheet transistor;
• and
• forming a source/drain contact in the contact opening in contact with the first source/drain region of the first nanosheet transistor, the dielectric spacer being between the source/drain contact and the top portion of the first metal gate.