Future monolithic heterogeneous integration of Ge and IIIV materials in electronic, optoelectronic and photonic devices requires advanced layer transfer and 3D device stacking technologies, which starts with the fabrication of suitable (virtual) substrates. A layer transfer process based on the reorganization of macro-porous Si at high temperature was developed by imec [1]. The developed fabrication scheme to fabricate macropores is based on standard UV lithography and dry etching techniques rather than electrochemical etching. This enables an easy transfer to full Si wafers (up to 300 mm). During a high-temperature step, the top part of the macro-porous Si reflows. By using proper anneal conditions, the layer detaches from the mother substrate, being anchored by a few attachment points only, forming a ‘Si on nothing’ (SoN) stack (Fig. 1a). The suspended Si layer can then easily be transferred to another substrate.In this contribution, we assess the suitability of macro-porous Si and SoN as starting material for Ge virtual substrates. The goal is to provide a fabrication scheme that allows an easy detachment of the virtual substrate after wafer to wafer bonding. Macro-porous Si was only fabricated in the inner 10x10 cm2 area of 200 mm wafers using imec’s qualified fabrication scheme. Ge layers were simultaneously grown on the inner macro-porous Si (or SoN) and the outer bulk Si. This allows to compare the material properties without the risk of wafer to wafer variations due to non-reproducibility issues. Our approach for making macro-porous Si and SoN provides mono-crystalline, nearly defect-free, and extremely smooth Si starting surfaces. A standard low temperature epitaxial Ge growth process in an ASM-Epsilon® 2000 system was used to deposit the Ge layers [2].As an example, Fig. 1b shows a 1.25 mm thick mono-crystalline epitaxial Ge layer grown on a macro-porous Si layer. The Ge growth proceeds in a 2-dimensional mono-crystalline growth mode. The surface morphology of the grown Ge is not affected by the starting surface (Fig. 1c,d). The Full Width at Half Maximum (FWHM) as extracted from w-2q High Resolution X-ray Diffraction scans acquired around the Ge (004) Bragg peak is strongly reduced after a post Ge deposition anneal, which was also reported for Ge on bulk Si [2]. Threading dislocations annihilate during the post-epi anneal. FWHM values as low as 160 arc sec have been measured for 1.25 mm thick Ge layers independent of the underlying layer. This reflects the high material quality of the grown Ge. The difference in thermal expansion coefficient between Si and Ge results in some tensile stress in the annealed Ge layer, which explains the well-known shift in XRD peak position. The improvement in material quality by using a post-epi anneal is also reflected in the carrier lifetime as extracted from room-temperature photoluminescence measurements. The carrier lifetime increases from <0.2 ns (as-grown layers) to 3.3 ns and 3.6 ns for Ge on porous Si and bulk Si, respectively. The TDD, as extracted from ECCI measurements, was identical for both parts of the Si wafer (2-4e7 cm-2) and close to the values expected from literature. The material properties listed above are not affected by the thickness of the closed Si layer in-between the Ge and the porous Si.In conclusion, we developed a fabrication scheme for strain-relaxed Ge grown on SoN (or on macroporous Si) starting from conventional Si substrates. The material properties of the virtual Ge substrate are identical to those obtained for Ge grown on bulk Si. The virtual substrate serves as starting material for layer transfer and 3D device stacking technologies. The fabrication scheme can be extended to (defect free) bulk Ge for which the fabrication of Ge on nothing followed by layer transfer has been demonstrated [3].