A semiconductor device comprises a buried dielectric layer, a first gate structure, a second gate structure, a first source/drain region, a second source/drain region, a front-side metallization, a backside metallization, and conductive contacts. The first gate structure and the second gate structure disposed respectively in the front-side and back side of the dielectric layer, the first source/drain region and the second source/drain region are disposed between the first gate structure and the second gate structures. The front-side metallization is disposed on the front-side of the buried dielectric layer, and the backside metallization is disposed on the backside of the buried dielectric layer. The conductive contacts penetrate the buried dielectric layer and electrically couple the front-side metallization to the backside metallization.