A gate controlled fin resistance element for use as an electrostatic discharge (ESD) protection element in an electrical circuit has a fin structure having a first connection region, a second connection region and a channel region formed between the first and second connection regions. Furthermore, the fin resistance element has a gate region formed at least over a part of the surface of the channel region. The gate region is electrically coupled to a gate control device, which gate control device controls an electrical potential applied to the gate region in such a way that the gate controlled fin resistance element has a high electrical resistance during a first operating state of the electrical circuit and a lower electrical resistance during a second operating state, which is characterized by the occurrence of an ESD event.