Method for processing a layer structure and microelectromechanical component

A method for processing a layer structure, wherein the layer structure comprises a first layer, a sacrificial layer arranged above the first layer, and a second layer arranged above the sacrificial layer, wherein the second layer comprises at least one opening, wherein the at least one opening extends from a first side of the second layer as far as the sacrificial layer, the method comprising:

• forming a liner layer, which covers at least one inner wall of the at least one opening;
• forming a cover layer above the liner layer in a first portion, wherein the cover layer extends at least in sections into the at least one opening in a second portion;
• and
• wet-chemically etching the cover layer, the liner layer and the sacrificial layer using an etching solution, wherein the etching solution has a greater etching rate for the liner layer than for the cover layer, and wherein the wet-chemically etching comprises completely removing the liner layer from the at least one opening and at least partly removing the sacrificial layer before the cover layer is completely removed, including all of the first and second portions.