A method for creating a form of a non-linear filter suitable for reducing a computational complexity is proposed. The filter is resolved into polyphase components in such a way that the polyphase components can be interchanged with a conversion of the sampling rate of a signal to be sent to the filter or of a signal to be emitted by the filter. Corresponding filters and filter arrangements are also proposed. In this way, a computational complexity for calculating the signal to be emitted by the filter can be significantly simplified. The invention can be used in echo compensation.