FinFET devices are formed with body contact structures enabling the fabrication of such devices having different gate threshold voltages (Vt). A body contact layer is formed to contact the gate electrode (contact) enabling a forward body bias and a reduction in Vt. Two example methods of fabrication (and resulting structures) are provided. In one method, the gate electrode (silicon-based) and body contact layer (silicon) are connected by growing epitaxy which merges the two structures forming electrical contact. In another method, a via is formed that intersects with the gate electrode (suitable conductive material) and body contact layer and is filled with conductive material to electrically connect the two structures. As a result, various FinFETs with different Vt can be fabricated for different applications.