The microelectromechanical system (MEMS) element (101) comprises a first electrode (31) that is present on a surface of substrate (30) and a movable element (40). This overlies at least partially the first electrode (31) and comprises a piezoelectric actuator, which movable element (40) is movable towards and from the substrate (30) by application of an actuation voltage between a first and a second position, in which first position it is separated from the substrate (30) by a gap. Herein the piezoelectric actuator comprises a piezoelectric layer (25) that is on opposite surfaces provided with a second and a third electrode (21,22) respectively, said second electrode (21) facing the substrate (30) and said third electrode (22) forming an input electrode of the MEMS element (101), so that a current path through the MEMS element (101) comprises the piezoelectric layer (25) and the tunable gap.