A method, in which a first isolating trench, filled with a dielectric material, and a second conducting trench, filled with an electrically conductive material, can be produced. To this end, the first and second trenches are etched with different trench widths, so that the first trench is filled completely with the dielectric material after a deposition of a dielectric layer over the entire surface with the edges covered, whereas the wider second trench is covered by the dielectric layer only on the inside walls. By anisotropic back-etching of the dielectric layer, the semiconductor substrate is exposed at the bottom of the second trench. Subsequently, the second trench is filled with an electrically conductive material and then represents a low-ohmic connection from the substrate surface to the buried structure located below the second trench.