A method for manufacturing a micromechanical component is proposed. In this context, at least one trench structure having a depth less than the substrate thickness is to be produced in a substrate. In addition, an insulating layer and a filler layer are produced or applied on a first side of the substrate. The filler layer comprises a filler material that substantially fills up the trench structure. A planar first side of the substrate is produced by way of a subsequent planarization within a plane of the filler layer or of the insulating layer or of the substrate. A further planarization of the second side of the substrate is then accomplished. A micromechanical component that is manufactured in accordance with the method is also described.