Abstract: A cover layer (1) for a panel (3) which has a panel base body (2), such as a floor covering panel, wall panel or ceiling sheathing panel and/or furniture component panel, building panel, covering panel or dry finish panel and/or as a facade element, panel element or board element, trimming plate or the like, the cover layer (1) having a paper layer (4) and a film layer (6) of elastic plastic which forms the outside (5) of the cover layer (1). The paper layer (4) is made as a preimpregnate which has already been partially impregnated during paper manufacture or as paper, especially decorative paper, which has been partially impregnated after paper manufacture and before joining to the paper layer (4).