Chemical etching is widely applied to texture the surface of sputter-deposited zinc oxide for light scattering in thin-film silicon solar cells. Based on experimental findings from the literature and our own results we propose a model that explains the etching behavior of ZnO depending on the structural material properties and etching agent. All grain boundaries are prone to be etched to a certain threshold, that is defined by the deposition conditions and etching solution. Additionally, several approaches to modify the etching behavior through special preparation and etching steps are provided.