A process for manufacturing components in a multi-layer wafer, including the steps of: providing a multi-layer wafer comprising a first semiconductor material layer, a second semiconductor material layer (, and a dielectric material layer arranged between the first and the second semiconductor material layer; and removing the first semiconductor material layer initially by mechanically thinning the first semiconductor material layer, so as to form a residual conductive layer, and subsequently by chemically removing the residual conductive layer. In one application, the multi-layer wafer is bonded to a first wafer of semiconductor material, with the second semiconductor material layer facing the first wafer, after micro-electromechanical structures have been formed in the second semiconductor material layer of the multi-layer wafer.