First results on formation of thin film GeOI structures by the Smart Cut™ technology are presented in this paper. Thin single crystal layers of Ge have been successfully transferred, via oxide bonding layer, onto standard Si substrates with diameters ranging from 100 to 200 mm. Compared to SOI manufacturing, the development of GeOI requires adaptation to the available germanium material, since the starting material can be either bulk Ge or an epitaxial layer. Some results will be presented for GeOI formation according to the different technological options. Germanium splitting kinetics will be discussed and compared to already published results. To show good quality of the GeOI structures, detailed characterization has been done by TEM cross sections for defect densities, interfaces abruptness and layers homogeneities evaluation. AFM was used for surface roughness measurements. These results help define procedures that are required to achieve large diameter high quality GeOI structures.