An optical element for distributing light has a predefined spectral energy distribution in a predetermined working wavelength range. The optical element encompasses a transparent body into which the light enters, and a beam splitter layer embodied inside the transparent body, which layer has in the working wavelength range a predefined wavelength-dependent reflectance with which it reflects the light entering the transparent body in order to generate a reflected exit light bundle, and a wavelength-dependent transmittance with which it transmits the light entering the transparent body to generate a transmitted exit light bundle. The optical element encompasses a compensation layer arrangement, embodied on the transparent body separately from the beam splitter layer, whose transmittance with regard to the light passing through the compensation layer arrangement is defined as a function of the reflectance and transmittance of the beam splitter layer.