Abstract: Disclosed is a semiconductor structure for producing a handle wafer contact in trench insulated SOI discs which may be used as a deep contact (7, 6, 30?) to the handle wafer (1) of a thick SOI disc as well as for a trench insulation (40). Therein, the same method steps are used for both structures which are used as deep contact to the handle wafer of the thick SOI disc as well as trench insulation.