Panel for a paneling, in particular floor panel for a floor covering, comprising: a panel upper surface and a panel lower surface extending parallel thereto, which are mutually spaced from each other by a total thickness (G); an upper coupling element and a lower coupling element , wherein two panels of this type can be coupled to each other by means of a downward movement of the upper coupling element of the first panel with respect to the lower coupling element of the second panel , wherein the upper coupling element has at its distal end a wedge-shaped protrusion and the lower coupling element has a mating surface , which, in the coupled state of two panels , form a first locking system, the upper coupling element has a latching element adjoining the wedge-shaped protrusion and the lower coupling element has a detent receptacle adjoining the mating surface which, in the coupled state of two panels , form a second locking system, 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 detent receptacle , which, in the coupled state of two panels , form a third locking system, wherein a material thickness (UM) of the lower coupling element between the panel lower surface and the detent receptacle is less than 100 percent of a material thickness (OM) of the upper coupling element between the panel upper surface and the latching receptacle , characterized in that a locking element surface of the locking element facing the locking receptacle has essentially a uniform arc shape; a tangent to the center of the arc shape of the locking receptacle surface with respect to the panel upper surface and the panel lower surface includes a respective arc angle (alpha) less than or equal to 45 degrees; the mating surface with respect to the panel upper surface and the panel lower surface includes a respective mating surface angle (beta) of less than or equal to 45 degrees; the arc angle (alpha) and the mating surface angle (beta) deviate by less than or equal to 20 degrees from each other. a panel upper surface and a panel lower surface extending parallel thereto, which are mutually spaced from each other by a total thickness (G); an upper coupling element and a lower coupling element , wherein two panels of this type can be coupled to each other by means of a downward movement of the upper coupling element of the first panel with respect to the lower coupling element of the second panel , wherein the upper coupling element has at its distal end a wedge-shaped protrusion and the lower coupling element has a mating surface , which, in the coupled state of two panels , form a first locking system, the upper coupling element has a latching element adjoining the wedge-shaped protrusion and the lower coupling element has a detent receptacle adjoining the mating surface which, in the coupled state of two panels , form a second locking system, 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 detent receptacle , which, in the coupled state of two panels , form a third locking system, wherein a material thickness (UM) of the lower coupling element between the panel lower surface and the detent receptacle is less than 100 percent of a material thickness (OM) of the upper coupling element between the panel upper surface and the latching receptacle , characterized in that <EOS>