A resistive element includes a resistive region in a semiconductor substrate, a first contact structure and a second contact structure. The semiconductor substrate includes a first main surface area. The resistive region extends in a lateral direction parallel to the main surface area and in a vertical direction perpendicular to the main surface area, and includes a first piezo-resistive coefficient for a current flow in the lateral direction and a second piezo-resistive coefficient for a current flow in the vertical direction. The first contact structure contacts a portion of a first face of the resistive region and the second contact structure contacts a portion of a second face of the resistive region. The resistive element generates a current flow distribution within the resistive region having a lateral component and a vertical component that results in a piezo-resistive coefficient of the resistive element.