A coupling assembly is provided for coupling a rod to a bone anchoring element, the coupling assembly including a receiving part (5, 5', 5") with a top end (5a) and an opposite bottom end (5b)； a section (52) for receiving the rod and an accommodation space (55, 56) for accommodating a head (3) of the bone anchoring element, the accommodation space being in communication with the top end of the receiving part through a passage (51； 120) and being in communication with the bottom end through an opening (57) at the bottom end for inserting the head； and a pressure element (7, 7', 7") located at least partially in the accommodation space, the pressure element having a cap portion (72) configured to encompass the head； wherein the pressure element (7, 7', 7") can assume in the receiving part an inserting position in which inserting of the head into the receiving part is permitted, a locking position in which the head can be locked in the receiving part and a pre-locking position in which the pressure element is pivotable in the receiving part and wherein the pressure element is arranged such that the cap portion (72) narrows the opening (57) at the bottom end (5b) to prevent removal of the head (3), wherein a first retaining element (8a, 8b) is provided that prevents the pressure element from moving further towards the top end (5a) in the insertion position and wherein a second retaining element (11, 60, 60") different from the first retaining element is provided that prevents the pressure element from moving further towards the top end (5a) in the pre-locking position.
