The device for embossing and/or calendering foils comprises at least one first and one second embossing roll between the flat material is passed under pressure in order to produce a pattern. The second embossing roll is followed by at least another embossing roll which cooperates with the first or the preceding embossing roll and between which the patterned flat material is passed in order to receive essentially the same pattern in a re-embossing procedure. In the case of complex treatments, it is advantageous to synchronize the embossing rolls. Particularly in the case of paper having a thin metallization, the following additional embossing roll which re-embosses the pattern allows to avoid higher contact pressures causing increased wear, and a substantially improved folding behavior is obtained.