Preheat the oven to 160°C (approximately 320°F).
Grease a baking sheet.
Beat the egg whites until stiff. Gradually mix in salt, sugar, lemon juice and zest and continue to stir until stiff peaks form. Finely break up the marzipan, mix with the coconut flakes and gently fold both into the egg white mixture. Use two spoons to place small heaps of the batter on the baking sheet, leaving some distance between each macaroon. Bake on the center rack of the preheated oven for about 25 minutes. Remove and let cool.
For decorating: crush the chocolate and melt.
Dip the macaroons halfway into the chocolate and let dry.