A method for manufacturing a semiconductor element comprising a single photon avalanche diode having a multiplication zone (AR) a guard ring structure with a second type of electrical conductivity comprises providing a semiconductor wafer with a first region (R) comprising a semiconductor material with the first type of conductivity. The method further comprises generating by a first doping process a first well (W1) of the guard ring structure having a first vertical depth, the first well (W1) laterally surrounding the multiplication zone (AR) and having a lateral distance (A) from the multiplication zone (AR). The method further comprises generating by a second doping process a second well (W2) of the guard ring structure having a second vertical depth, the second well (W2) laterally surrounding and adjoining a part of the first region for laterally defining the multiplication zone (AR).