The penetration of microwave signals into snow and ice, especially in dry conditions, introduces a bias in digital elevation models generated by means of synthetic aperture radar (SAR) interferometry. This bias depends directly on the vertical backscattering distribution in the subsurface. At the same time, the sensitivity of interferometric SAR measurements on the vertical backscattering distribution provides the potential to derive information about the subsurface of glaciers and ice sheets from SAR data, which could support the assessment of their dynamics. The aim of this paper is to improve the interferometric modeling of the vertical backscattering distribution in order to support subsurface structure retrieval and penetration bias estimation. Vertical backscattering distributions are investigated at different frequencies and polarizations on two test sites in the percolation zone of Greenland using fully polarimetric X-, C-, Land nd P-band SAR data. The vertical backscattering distributions were reconstructed by means of SAR tomography and compared to different vertical structure models. The tomographic assessment indicated that the subsurface in the upper percolation zone is dominated by scattering layers at specific depths, while a more homogeneous scattering structure appears in the lower percolation zone. The performance of the evaluated structure models, namely an exponential function with a vertical shift, a Gaussian function and a Weibull function, was evaluated. The proposed models improve the representation of the data compared to existing models while the complexity is still low to enable potential model inversion approaches. The tomographic analysis and the model assessment is therefore a step forward towards subsurface structure information and penetration bias estimation from SAR data.