A method for forming a semiconductor substrate that can be dismantled, comprising the following steps: introduction of gaseous species in the substrate according to conditions enabling the constitution of an embrittled layer by the presence in said layer of micro-cavities and/or micro-bubbles, a thin layer of semiconductor material thus being delimited between the embrittled layer and one face of the substrate, thermal treatment of the substrate to increase the brittleness level of the embrittled layer, said thermal treatment being continued until the appearance of local deformations on said face of the substrate in the form of blisters but without generating exfoliations of the thin layer during this step and during the continuation of the method, epitaxy of semiconductor material on said face of the substrate to provide at least one epitaxial layer on said thin film.