In accordance with an embodiment, a MEMS device includes a first membrane element, a second membrane element spaced apart from the first membrane element, a low pressure region between the first and second membrane elements, the low pressure region having a pressure less than an ambient pressure, and a counter electrode structure comprising a conductive layer, which is at least partially arranged in the low pressure region or extends in the low pressure region. The conductive layer includes a segmentation providing an electrical isolation between a first portion of the conductive layer and a second portion of the conductive layer.