When forming field effect transistors with a semiconductor alloy layer, e.g., SiGe, embedded in the source/drain regions, a strategy called tucking has been developed in order to improve formation of the semiconductor alloy layer. An improved tucking strategy is hereby proposed, wherein the interface between the isolation region and the active region is not straight, but it rather defines an indentation, so that the active region protrudes into the isolation region in correspondence to the indentation. A gate is then formed on the surface of the device in such a way that a portion of the indentation is covered by the gate. An etching process is then performed, during which the gate acts as a screen. The etching thus gives rise to a cavity defined by a sidewall comprising portions exposing silicon, alternated to portions exposing the dielectric material of the isolation region.