A panel comprising a top side , an underside , a body and complementary locking means arranged at opposite panel edges, wherein at least one pair of the locking means is provided with complementary hook profile portions (H), namely a receiving hook and in opposite relationship thereto an arresting hook , wherein at least one of the hook profiles has a compression region, with the proviso that the receiving hook has remote from the body a hook edge and arranged closer to the body a receiving recess , wherein the receiving recess is open to the top side, that the arresting hook is provided with an arresting recess arranged closer to the body and open to the underside, and has an arresting step which is arranged remote from the body and which can be inserted into the receiving recess of the receiving hook in a joining direction (T) provided perpendicularly to the plane of the panel, that the arresting hook has a transverse joining surface remote from the body and likewise remote from the body a vertically acting arresting contour , that the receiving hook closer to the body has a transverse joining surface and likewise closer to the body a positively locking contour which fits together in positively locking relationship with the arresting contour remote from the body of the arresting hook so that locking can be implemented perpendicularly to the plane of assembled panels, that the arresting hook has closer to the body a horizontal locking surface at its arresting step , that the receiving hook has remote from the body a horizontal locking surface in the receiving recess , that formed at the receiving hook is a receiving opening through which the arresting step can be inserted into the receiving recess substantially in the joining direction (T), wherein the arresting contour and the positively locking contour form an upper latching means (V o ) in which the arresting contour has a female latching element or a male latching element , and wherein the positively locking contour has a female latching element or male latching element complementary to the arresting contour, wherein the male latching element and/or the female latching element of the arresting hook has an upper compression region with an arresting contour with increased compressibility, and that the male latching element and/or the female latching element of the receiving hook has an upper compression region with a receiving contour with increased compressibility, wherein the arresting contour and the receiving contour are made of the material of the body having a Brinell hardness in a range of 30-90 N/mm 2 and a modulus of elasticity in a range of between 3000 and 7000 N/mm 2 , wherein each female latching element has a latching surface facing the top or bottom of the panel, and each male latching element has a complementary latching surface facing the other side of the panel, so that the latching surface of the female latching element together with the latching surface of the male latching element in the locked state of two panels counteracts a movement apart of locked panels perpendicular to the panel plane, and wherein between the latching surface of the female latching element and the latching surface of the associated male latching element, in the locked state of two panels, a gap is provided, which amounts to a few tenths of a millimeter, preferably 0.1 mm. <EOS>