The invention relates to a method for structuring a nitride layer (2), comprising the following steps: A) providing a nitride layer (2) formed with silicon nitride of a first type, B) defining regions (40) of said nitride layer (2) to be transformed, and C) inserting the nitride layer (2) into a transformation chamber for the duration of a transformation period, said transformation period being selected such that—at least 80% of the nitride layer (2) regions (40) to be transformed are transformed into oxide regions (41) formed with silicon oxide, and—remaining nitride layer (2) regions (21) remain at least 80% untransformed.