of insulating layer 4 first filler layer 5 is then preferably planarized as indicated by the dashed line in fig1 e after planarizing a first mask layer 12 made e g of silicon oxide is preferably applied on the thereby substantially plane surface of first filler layer 5 fig1 f fig1 g schematically depicts the manner in which a second filler layer 13 for example likewise made up of doped silicon is applied over first mask layer 12 and first filler layer 5 a second mask layer 12 u2032 for example silicon oxide or photoresist is then applied on second filler layer 13 second filler layer 13 is preferably planarized before the application of second mask layer 12 u2032 first mask layer 12 is thus buried under second filler layer 13 after an etching step the result of the buried first mask layer 12 and second mask layer 12 u2032 is preferably to create both a sensor structure 27 u2032 and a spacing element 50 fig1 h spacing element 50 is preferably formed from the first and the second filler layer 5 13 and has a height that is greater than the height of sensor structure 27 u2032 further trench structures 3 u2032 are preferably also formed in the context of the etching step just mentioned subregions of first insulating layer.