The existing modeling of avalanche dominated breakdown in double gate MOSFETs (DGMOSFETs) is not relevant for 10 nm gate lengths, because the avalanche mechanism does not occur when the channel length approaches the carrier scattering length. This paper focuses on the punch through mechanism to analyze the breakdown characteristics in 10 nm DGMOSFETs. The analysis is based on an analytical model for the thermionic-emission and tunneling currents, which is based on two-dimensional distributions of the electric potential, obtained from the Poisson equation, and the Wentzel-Kramers-Brillouin (WKB) approximation for the tunneling probability. The analysis shows that corresponding flat-band-voltage for fixed threshold voltage has a significant impact on the breakdown voltage. To investigate ambiguousness of number of dopants in channel, we compared breakdown voltages of high doping and undoped DGMOSFET and show undoped DGMOSFET is more realistic due to simple flat-band-voltage shift. Given that the flat-band-voltage is a process dependent parameter, the new model can be used to quantify the impact of process-parameter fluctuations on the breakdown voltage.