The 5th generation (5G) wireless telecommunication standards with newly defined frequency bands up to 6 GHz are currently established around the world. While outperforming surface acoustic wave (SAW) filters above 1 GHz, bulk acoustic wave (BAW) resonators in multiplexers for radio-frequency front-end (RFFE) modules continuously face higher performance requirements. In contrast to free-standing bulk acoustic resonators (FBARs), solidly mounted resonator (SMR) technology uses an acoustic Bragg mirror, which has already been successfully applied for several GHz applications. In this work, we investigate the potential of amorphous hydrogenated silicon-oxycarbonitride (a-SiOCN:H) thin films synthesized with low-temperature plasma-enhanced chemical vapor deposition (PECVD) as a low acoustic impedance (low-Z) material. Compared to the state-of-the-art where in Bragg mirrors up to now SiO2 is used as standard, the acoustic impedance ratio against the high-Z material tungsten (W) is enhanced for a better device performance. To limit the expected increase in viscous loss when the acoustic impedance is reduced, to a minimum, predominantly the mass density was reduced while keeping the mechanical elasticity high. By doing so, acoustic impedance values as low as 7.1 MRayl were achieved, thereby increasing the impedance ratio of high-Z to low-Z materials from 8:1 up to 14:1.