Semiconductor device and method of cutting a semiconductor substrate

A method of cutting a semiconductor substrate (21), comprising: Forming a gap layer (K) in the substrate (21) by directing a laser beam (L) onto the substrate (21); Forming a recess (22, 24, 32, 34) on the substrate (21) along a cutting line (DL); Applying a force to the substrate (21) to separate the substrate (21) to the gap layer (K) as the starting point of the cut, wherein the recess (22, 24, 32, 34) receives a predetermined depth such that the recess (22, 24, 32, 34) up to a certain distance to the gap layer (K) zoom range, and the force in the recess (22, 24, 32, 34) generates a load, further wherein said distance between the recess (22, 24, 32, 34) and the gap layer (K) is equal to or less than 30 microns and the recess (22, 24, 32, 34) is provided with a ground surface, in cross-section which is semicircular or triangular or ...