The invention relates to an optically variable element which at least in surface portions has an interface embedded between two layers and which forms an optically effective structure, that interface having a free-form surface which appears three-dimensionally for a viewer. To emphasise that free-form surface the invention provides that the free-form surface is formed by a partial region of the interface, which is of a lens-like configuration and which produces a magnification, reduction or distortion effect. The invention also provides the use of such optically variable elements as a security element to prevent forgery of value-bearing documents or for articles to be safeguarded, in particular as part of the decorative layer arrangement of a transfer or laminating film.