Panel (10a, 10b) for cladding a surface with a panel core that is enclosed by a flat panel surface, a flat panel lower surface, which is spaced therefrom and parallel thereto, and four panel side surfaces each connecting the panel surface to the panel lower surface, wherein complementary coupling elements (16, 18) are arranged on two opposing side surfaces of the panel in the form of an upper coupling element and a lower coupling element, which are configured in such a way that they enable a first such panel to be coupled to a second such panel by means of a relative movement of the upper coupling element of the first panel towards the lower coupling element of the second panel, the upper coupling element has a wedge-shaped projection at its distal end and the lower coupling element has a mating surface which, in the coupled state of two panels (10a, 10b), bears against the wedge-shaped projection, so that the wedge-shaped projection together with the mating surface form a first coupling section of the coupling elements (16, 18), the upper coupling element has a latching element adjoining the wedge-shaped projection and the lower coupling element has a latching receptacle adjoining the mating surface, into which the latching element is latched in the coupled state of two panels (10a, 10b), so that the latching element together with the latching receptacle form a second coupling section of the coupling elements (16, 18), the upper coupling element has a locking receptacle adjoining the latching element and the lower coupling element has at its distal end a locking element adjoining the latching receptacle, which locking element engages in the locking receptacle in the coupled state of two panels (10a, 10b), so that the locking receptacle together with the locking element form a third coupling section of the coupling elements (16, 18), wherein the surfaces (32, 34) of the locking receptacle or the locking element facing each other in the coupled state of two panels (10a, 10b) have mutually complementary wave structures, characterised in that the surfaces of the locking element extend generally convexly perpendicularly to the panel side surfaces having the mutually complementary coupling elements (16, 18) and the surface of the locking receptacle extends generally concavely perpendicularly to the panel side surfaces having the mutually complementary coupling elements (16, 18). a panel core that is enclosed by a flat panel surface, a flat panel lower surface, which is spaced therefrom and parallel thereto, and four panel side surfaces each connecting the panel surface to the panel lower surface, wherein complementary coupling elements (16, 18) are arranged on two opposing side surfaces of the panel in the form of an upper coupling element and a lower coupling element, which are configured in such a way that they enable a first such panel to be coupled to a second such panel by means of a relative movement of the upper coupling element of the first panel towards the lower coupling element of the second panel, the upper coupling element has a wedge-shaped projection at its distal end and the lower coupling element has a mating surface which, in the coupled state of two panels (10a, 10b), bears against the wedge-shaped projection, so that the wedge-shaped projection together with the mating surface form a first coupling section of the coupling elements (16, 18), the upper coupling element has a latching element adjoining the wedge-shaped projection and the lower coupling element has a latching receptacle adjoining the mating surface, into which the latching element is latched in the coupled state of two panels (10a, 10b), so that the latching element together with the latching receptacle form a second coupling section of the coupling elements (16, 18), the upper coupling element has a locking receptacle adjoining the latching element and the lower coupling element has at its distal end a locking element adjoining the latching receptacle, which locking element engages in the locking receptacle in the coupled state of two panels (10a, 10b), so that the locking receptacle together with the locking element form a third coupling section of the coupling elements (16, 18), wherein the surfaces (32, 34) of the locking receptacle or the locking element facing each other in the coupled state of two panels (10a, 10b) have mutually complementary wave structures, characterised in that the surfaces of the locking element extend generally convexly perpendicularly to the panel side surfaces having the mutually complementary coupling elements (16, 18) and the surface of the locking receptacle extends generally concavely perpendicularly to the panel side surfaces having the mutually complementary coupling elements (16, 18).