A semiconductor structure includes a through-substrate-via (TSV) structure disposed in a substrate. A first etch stop layer is disposed over the TSV structure. A first dielectric layer is disposed in contact with the first etch stop layer. A first conductive structure is disposed through the first etch stop layer and the first dielectric layer. The first conductive structure is electrically coupled with the TSV structure. The TSV structure is substantially wider than the first conductive structure. A second etch stop layer is disposed in contact with the first dielectric layer. A metal-insulator-metal (MIM) capacitor structure is disposed in contact with the second etch stop layer.