By means of two-point-probe Spreading Resistance (SR) analyses, the formation and evolution of hydrogen-related and vacancy-related donor and acceptor states were studied in helium implanted and subsequently hydrogen plasma-treated n-type Float-Zone (FZ) silicon wafers. He + -implantation was carried out at 3.75 MeV and 11 MeV, applying fluences of 1⋅10 14 cm -2 and 2⋅10 13 cm -2 . After 15-min post-implantation H-plasma exposures at substrate temperatures between 350 °C and 500 °C, distinct surplus doping profiles were observed in the subsurface layers of the treated FZ Si samples. Also acceptor-like states occurred, at least partially compensating for the initial n-type doping, so that even buried p-type layers could be created under appropriate process conditions. The nature of the involved defect complexes will be discussed.