made from amorphous silicon are then deposited an oblique implantation i 2 of boron ions into the liner layer 62 made from silicon is subsequently effected a region 62 a remaining shaded from the implantation i 2 as already explained with reference to the first embodiment the implantation i 2 creates an etching selectivity of the shaded region 62 a accordingly the region 62 a as shown in fig4 b is removed by an nh 4 oh etching in the next process step shown in fig4 c with reference to fig4 d a spacer etching of the liner layer 62 made from silicon is then effected followed by etching of the liner layer 42 made from silicon nitride to uncover the later contact region ks of the buried contact with the substrate 1 and at the same time to leave the insulation region is opposite this results in the process state shown in fig4 d with reference to fig4 e a conditioning of the contact region kb is then effected by a corresponding implantation e g with arsenic and then a filling with conductive tin 70 u2032 which is etched back to form the buried contact during the etching back process the liner layer.