A method for decoding a multi-layer video signal, according to the present invention, determines whether a corresponding picture in a lower layer is used as an inter-layer reference picture for a current picture in an upper layer, on the basis of a temporal level identifier of the lower layer, performs inter-layer prediction for the current picture by using the corresponding picture if the corresponding picture in the lower layer is used as the inter-layer reference picture for the current picture in the upper layer, reconstructs the current picture by using a prediction sample acquired through the inter-layer prediction and a residual sample of the current picture, and selectively applies a loop filter to a tile boundary of the reconstructed current picture on the basis of a layer filter flag for the upper layer.