A method includes providing a semiconductor structure including a substrate and a transistor element. A layer of a spacer material is deposited over the substrate and the gate structure, wherein the deposited layer of spacer material has an intrinsic stress. Ions are implanted into the layer of spacer material. After the deposition of the layer of spacer material and the implantation of ions into the layer of spacer material, a sidewall spacer is formed at sidewalls of the gate structure from the layer of spacer material.