By forming a first portion of a substrate contact in an SOI device on the basis of a trench capacitor process, the overall manufacturing process for patterning contact elements may be enhanced since the contacts may only have to extend down to the level of the semiconductor layer. Since the lower portion of the substrate contact may be formed concurrently with the fabrication of trench capacitors, complex patterning steps may be avoided which may otherwise have to be introduced when the substrate contacts are to be formed separately from contact elements connecting to the device level.