A semiconductor device (100) comprising a semiconductor substrate (20) and a functional element (31), such as a microstrip, an inductor, a coupler or the like, is provided. Herein the functional element (31) is--at least partially--present in a conductive patterned layer that is mechanically embedded in isolating material (40) and that is connected to the substrate (20) through connection means. In this way, electrical losses through the substrate (20) are substantially reduced. The device (100) is provided in that a foil comprising the patterned layer and a carrier layer is applied to the substrate (20), after which the space between them is filled with the isolating material (40) and the carrier layer is removed.