The invention relates to a position measuring device, especially an encoder, comprising at least one measuring embodiment with an optical structure, preferably an arrangement of 3D reflectors, at least one light receiver arranged at a distance from the measuring embodiment, a light source arranged at a distance from the measuring embodiment and at a distance from the light receiver, and at least one transparent substrate provided between the measuring embodiment and the light receiver. The light receiver is deposited directly on the transparent substrate, on the side of the substrate facing away from the measuring embodiment, in the form of a thin-film structure consisting of a plurality superimposed layers.; The invention is characterised in that a carrier plate with strip conductors is provided, on which the substrate is arranged, the transparent substrate and the carrier plate being interconnected in a fixed manner by a flip-chip assembly, the measuring embodiment comprises at least two tracks with optical elements, a first track being used to generate an incremental signal, and the light receiver is embodied as a sensor region respectively consisting of a plurality of light receiver elements. At least one first and one second sensor region are provided, the first sensor region being embodied in such a way as to co-operate with the first track in order to generate an incremental signal, and the second sensor region being embodied in such a way as to co-operate with a second track, that is an encoded track.