Method for manufacturing a semiconductor device and semiconductor device

A method for manufacturing a semiconductor device, the method comprising:

• providing a semiconductor substrate, including a silicon-on-insulator (SOI) wafer having a carrier layer defining a rear side, a functional layer defining a front side and an insulation layer situated between the carrier layer and the functional layer, the functional layer including a functional area having electronic functional structures;
• masking the front side of the semiconductor substrate, a first mask opening being configured, which delimits an interior area containing the functional area;
• removing a portion of the functional layer which circumferentially surrounds the interior area containing the functional area including the electronic functional structures by etching the front side of the masked semiconductor substrate, the etching of the front side exposing the insulation layer while leaving the interior area containing the functional area including the electronic functional structures intact;
• masking the rear side of the semiconductor substrate, a second mask opening being configured, a circumferential edge of the second mask opening being spaced outwardly relative to an outer circumferential edge of the interior area;
• and
• removing the carrier layer and the insulation layer at least in the area of the second mask opening by etching the rear side of the semiconductor substrate to expose the interior area.