Method for producing an optically variable security element, wherein B) a carrier of which the surface extent defines a z-axis perpendicular thereto is provided, A1) a first embossing varnish layer is applied to the carrier in a surface region, wherein the carrier provided is a transparent carrier or the carrier is detachably connected to the first embossing varnish layer, P1) a first relief structure is embossed into the first embossing varnish layer , A2) a second, coloured embossing varnish layer is applied to the first embossing varnish layer , wherein a colour effect of the second embossing varnish layer differs from a colour effect of the first embossing varnish layer , and wherein the first relief structure is partially covered by and partially not covered by the second, coloured embossing varnish layer , P2) a second relief structure that differs from the first relief structure is embossed into the second embossing varnish layer , with the result that the first relief structure and the second relief structure are located at different heights in the z-direction with respect to the carrier , and M) a coating is applied to a non-covered portion (52; 64) of the first relief structure and to the second relief structure , characterized in that , when the security element is observed from the side on which the first embossing varnish layer is, the combination at least of the colour effects of the first embossing varnish layer and the coating produces a first colour impression, and the combination of the colour effects at least of the first embossing varnish layer , the second embossing varnish layer and the coating produces a second, different colour impression. B) a carrier of which the surface extent defines a z-axis perpendicular thereto is provided, A1) a first embossing varnish layer is applied to the carrier in a surface region, wherein the carrier provided is a transparent carrier or the carrier is detachably connected to the first embossing varnish layer, P1) a first relief structure is embossed into the first embossing varnish layer , A2) a second, coloured embossing varnish layer is applied to the first embossing varnish layer , wherein a colour effect of the second embossing varnish layer differs from a colour effect of the first embossing varnish layer , and wherein the first relief structure is partially covered by and partially not covered by the second, coloured embossing varnish layer , P2) a second relief structure that differs from the first relief structure is embossed into the second embossing varnish layer , with the result that the first relief structure and the second relief structure are located at different heights in the z-direction with respect to the carrier , and M) a coating is applied to a non-covered portion (52; 64) of the first relief structure and to the second relief structure , characterized in that , when the security element is observed from the side on which the first embossing varnish layer is, the combination at least of the colour effects of the first embossing varnish layer and the coating produces a first colour impression, and the combination of the colour effects at least of the first embossing varnish layer , the second embossing varnish layer and the coating produces a second, different colour impression. <EOS>