We analyse by means of transmission electron microscopy (TEM) and atomic force microscopy (AFM) the strain relaxation mechanisms in InGaN layers on GaN as dependent on the In content. At the experimentally given thickness of 100 nm, the layers remain coherently strained, up to an In concentration of 14 %. We show that part of the strain is reduced elastically by formation of hexagonally facetted pinholes. First misfit dislocations are observed to form at pinholes that reach the InGaN/GaN interface. We discuss these results in the framework of the Matthews-Blakeslee model for the critical thickness considering the Peierls force for glide of threading dislocations in the different slip systems of the wurtzite lattice.