A method for transferring, from a donor substrate to a carrier substrate, a thin layer having a first coefficient of thermal expansion. This method comprises: —forming an embrittlement plane in the donor substrate; —forming an electrically insulating layer on the surface of the donor substrate and/or of the carrier substrate; —producing an assembly by placing the donor substrate and the carrier substrate in contact with one another via the insulating layer; —separating the assembly by fracturing along the embrittlement plane. In order to form the electrically insulating layer, the method comprises coating the donor substrate and/or the carrier substrate with a coating formulation including a composite material formed by a matrix made of a particle-filled preceramic polymer, the composite material having a second coefficient of thermal expansion, the second coefficient of thermal expansion differing from the first coefficient of thermal expansion by no more than 20% of the first coefficient of thermal expansion.