A semiconductor structure includes first and second source/drain region disposed in a semiconductor body and spaced from each other by a channel region. A gate electrode overlies the channel region and a capacitor electrode is disposed between the gate electrode and the channel region. A first gate dielectric is disposed between the gate electrode and the capacitor electrode and a second gate dielectric disposed between the capacitor electrode and the channel region. A first electrically conductive contact region is in electrical contact with the gate electrode and a second electrically conductive contact region in electrical contact with the capacitor electrode. The first and second contact regions are electrically isolated from one another.