Enhanced efficiency of a stress relaxation implantation process may be achieved by depositing a first layer of reduced thickness and relaxing the same at certain device regions, thereby obtaining an enhanced amount of substantially relaxed dielectric material in close proximity to the transistor under consideration, wherein a desired high amount of stressed dielectric material may be obtained above other transistors by performing a further deposition process. Hence, the negative effect of the highly stressed dielectric material for specific transistors, for instance in densely packed device regions, may be significantly reduced by depositing the highly stressed dielectric material in two steps with an intermediate relaxation implantation process.