The invention relates to a panel which is suitable for use as wall and/or ceiling paneling, in addition to an associated method for laying said panels and a method for the production thereof. The inventive panel for a wall or ceiling comprises coupling means. The coupling means are embodied in such a way that the panel can be joined to other panels in various positions. Said positions can, for example, involve various distances between the longitudinal edges of two panels that are arranged in parallel. According to the inventive laying method, a first panel is engaged with a second panel in a first step, whereupon the panels assume an angular position in relation to each other. At least one of the panels, particularly the first panel, is pivoted in a second step on a common plane, whereupon the panels become locked in relation to each other.