An embodiment of a semiconductor device includes a semiconductor substrate, a first insulating layer formed over the semiconductor substrate, and a first semiconductor layer formed over the first insulation layer. At least one gettering region is formed in at least one of the first insulating layer and the first semiconductor layer. The gettering region includes a plurality of gettering sites, and at least one gettering site includes one of a precipitate, a dispersoid, an interface with the dispersoid, a stacking fault and a dislocation.