The coil (1) has two overlapping coil elements (4) whose coil conductor (3) intersects in intersecting regions. The overlapping coil elements are arranged on different sides of a carrier (2). The carrier comprises three layers made of carrier material i.e. flame resistant 4 (FR4)-material. A hollow space is filled with air or filling material whose dielectric constant is smaller than dielectric constant of the carrier material in the intersecting regions. Dissipation factor of the filling material is smaller than dissipation factor of the carrier material. An independent claim is also included for a method for manufacturing a carrier of a magnetic resonance coil.