A coupling assembly for coupling a rod to a bone anchoring element includes a receiving part having a recess for receiving the rod and an accommodation space with an opening for inserting and accommodating a head of the bone anchoring element, a pressure element having a first end surface and a flexible portion to clamp the head, and a rod receiving element configured to be assembled to the pressure element, the rod receiving element having a first end and a second end defining an opening, and a channel for receiving the rod. The channel has a bottom near the second end of the rod receiving element, and the opening of the rod receiving element opens into the channel. The first end surface of the pressure element can extend through the opening of the rod receiving element and past the bottom of the channel to contact the rod.