A method includes forming a first circuit element in and above a first semiconductor layer, the first semiconductor layer being formed on a first buried insulating layer, forming drain and source regions of the first circuit element at least partially in the first semiconductor layer, and forming a layer stack above the first circuit element, the layer stack including a conductive layer, a second buried insulating layer formed above the conductive layer, and a second semiconductor layer formed above the second buried insulating layer, wherein the conductive layer is electrically isolated from the drain and source regions.