A method for manufacturing a semiconductor device in which a semiconductor substrate is provided, including a SOI-wafer having a carrier layer defining a rear side, a functional layer defining a front side. An insulation layer is situated between the carrier layer and functional layer. The functional layer includes a functional area having functional structures. The front side is masked, a first mask opening defines an interior area containing the functional area. The functional layer is removed by etching the front side. The rear side is masked, a second mask opening being configured, and a circumferential edge of the second mask opening is spaced outwardly relative to an outer circumferential edge of the interior area. The carrier layer and the insulation layer are removed at least in the area of the second-mask opening by etching to expose the interior area.