We will create a point-to-point connection using the following hosts:

from: 192.168.1.16
to: 82.194.1.1  (called remote)
via: 82.223.1.1 (called proxy)

Configure sshd in your proxy

/etc/ssh/sshd_config:
---------------------
PermitRootLogin yes
...
AllowTcpForwarding yes
PermitTunnel yes

user@proxy: sudo service ssh restart

Create a tunnel

user@host: sudo ssh -f -w 0:1 82.223.1.1 true

user@proxy: ifconfig tun0 10.1.1.1 10.1.1.2 netmask 255.255.255.252
user@proxy: route add 82.194.1.1/32 10.1.1.2

user@proxy: ifconfig tun1 10.1.1.2 10.1.1.1 netmask 255.255.255.252
user@proxy: route add 192.168.1.16/32 10.1.1.1

Check

user@host: ssh remote