An ATR reflection element includes a main body with a first effective refractive index n1, a transmission layer which comprises a first layer boundary, and an opposite second layer boundary. The transmission layer takes up a fluid by way of the second layer boundary, wherein the transmission layer adjoins the main body. The boundary between the transmission layer and the main body is formed by the first layer boundary, wherein the transmission layer at the second layer boundary has a second effective refractive index n2. The first effective refractive index n1 is greater than the second effective refractive index n2 and the second effective refractive index n2 is greater than 1, wherein the first effective refractive index n1 and the second effective refractive index n2 are determined in each case in a vacuum at 25° C. at the IR wavelength λATR, wherein λATR is selected from the wavelength range between 2 μm and 20 μm. Furthermore, the disclosure relates to an ATR spectrometer comprising said ATR reflection element, and an ATR spectroscopy method.