Embodiments of the invention relate to integrated circuits having a memory cell arrangement and methods of manufacturing thereof. In one embodiment of the invention, an integrated circuit has a memory cell arrangement which includes a fin structure extending in its longitudinal direction as a first direction, including a first insulating layer, a first active region disposed above the first insulating layer, a second insulating layer disposed above the first active region, a second active region disposed above the second insulating layer, a charge storage layer structure disposed at least next to at least one sidewall of the fin structure covering at least a portion of the first active region and at least a portion of the second active region, and a control gate disposed next to the charge storage layer structure.