A method of manufacturing a semiconductor device is described. The method includes providing a parent substrate including a substrate portion of a first conductivity type. The method further includes forming an absorption layer in the parent substrate by an ion implantation process of an element through a first surface of the parent substrate. The method further includes forming a semiconductor layer structure on the first surface of the parent substrate. The method further includes splitting the parent substrate along a splitting section through a detachment layer. The detachment layer is arranged between the absorption layer and a second surface of the parent substrate at a vertical distance to the absorption layer.