A reflective optical element of an optical system for EUV lithography and an associated manufacturing method. The reflective optical element (20) includes a multilayer system (23, 83) for reflecting an incident electromagnetic wave having an operating wavelength in the EUV range, the reflected wave having a phase φ, and a capping layer (25, 85) made from a capping layer material. The method includes determining a dependency according to which the phase of the reflected wave varies with the thickness d of the capping layer, determining a linearity-region in the dependency in which the phase of the reflected wave varies substantially linearly with the thickness of the capping layer, and creating a thickness profile in the capping layer such that both the maximum thickness and the minimum thickness in the thickness profile are in the linearity-region.