Non-planar device having a tapered lower body portion and methods for preparing

A semiconductor device comprising: - a semiconductor body formed on an insulating layer of a substrate, wherein the semiconductor body has a top surface opposite a bottom surface, which is formed on the insulating layer and on a pair of laterally opposite sidewalls wherein the distance between the laterally opposite sidewalls at the top is greater than at the bottom; - a gatterdielektrischen layer which is formed on the upper surface of the semiconductor body and on the sidewalls of the semiconductor body, - a gate electrode which is formed on the gatterdielektrischen layer at the top and the sidewalls of the semiconductor body, and - a pair of a source / drain region formed in the semiconductor body on opposite sides of the gate electrode.