In sophisticated semiconductor devices, the contact elements connecting to active semiconductor regions having formed thereabove closely spaced gate electrode structures may be provided on the basis of a liner material so as to reduce the lateral width of the contact opening, while, on the other hand, non-critical contact elements may be formed on the basis of non-reduced lateral dimensions. To this end, at least a first portion of the critical contact element is formed and provided with a liner material prior to forming the non-critical contact element.