A semiconductor structure and a method for fabricating the same. The semiconductor structure includes a substrate and a bonding layer in contact with a top surface of the substrate. At least one transistor contacts the bonding layer. The transistor includes at least one gate structure disposed on and in contact with a bottom surface of a semiconductor layer of the transistor. The semiconductor further includes a capacitor disposed adjacent to the transistor. The capacitor contacts the semiconductor layer of the transistor and extends down into the substrate. The method includes forming at least one transistor and then flipping the transistor. After the transistor has been flipped, the transistor is bonded to a new substrate. An initial substrate of the transistor is removed to expose a semiconductor layer. A capacitor is formed adjacent to the transistor and contacts with the semiconductor layer. A contact node is formed adjacent to the capacitor.