The present disclosure relates to a substrate structure with a buried dielectric layer for post-processing silicon handle elimination. The substrate structure includes a silicon handle layer, a first silicon oxide layer over the silicon handle layer, a buried dielectric layer over the first silicon oxide layer, where the buried dielectric layer is not formed from silicon oxide, a second silicon oxide layer over the buried dielectric layer, and a silicon epitaxy layer over the second silicon oxide layer. The buried dielectric layer provides extremely selective etch stop characteristics with respect to etching chemistries for silicon and silicon oxide.