The invention relates to a profiled rail system for covering joints between bottom and/or wall linings, consisting of a base rail and a covering rail which are connected by means of an intermediately placed retaining part, wherein the base rail is provided with an upright web with a retaining head formed on one end and which is held by the intermediately placed retaining part such that it is rotationally moveable and the retaining part is embodied essentially as a U-shaped rail which is open in a downward direction and provided with retaining elements, wherein the outer walls of the U-shaped rail are held by webs formed in a downward direction on the covering rail.