A method for forming a semiconductor arrangement includes forming a first gate structure over a first active region. The first gate structure includes a first conductive layer. An etch process is performed using a process gas mixture to recess the first gate structure and define a recess. The etch process comprises a first phase to form a polymer layer over the first conductive layer and to modify a portion of the first conductive layer to form a modified portion of the first conductive layer and a second phase to remove the polymer layer and to remove the modified portion of the first conductive layer.