Reflecting device (1) for adjustably reflecting light, such as sunlight, comprising a transparent first wall (3), a transparent second wall (40), which is arranged substantially parallel to and at a distance from the first wall (3), and a regulating layer (7), which is provided with a duct (10), which is bounded between the first wall (3) and the second wall (40), and which regulating layer (7) substantially allows light which impinges on the first wall (3) through to the second wall (40) if the duct (10) is filled with a transparent liquid (9) and reflects light which impinges on the first wall (3) if the duct (10) is empty, the regulating layer (7) being provided with a structure (11) which is prismatic in cross section, characterized in that, the reflecting device is provided with a third wall (41), which is arranged substantially parallel to and at a distance from the second wall (40), and a second regulating layer (7′), which is provided with a second duct (10′), which is bounded between the second wall (40) and the third wall (41), the second regulating layer (7′) being provided with a second structure (12) which is prismatic in cross section.