An encoder encodes transform coefficients of a transform coefficient block representing a block of a picture using a scan pattern which sequentially traverses the transform coefficients of the transform block by encoding absolute values of quantization levels of the transform coefficients. The absolute values are binarized with a binarization comprising a first part of the binarization below a cutoff value and a second part of the binarization, prefixed by a codeword of the first part of the binarization for the cutoff value, above the cutoff value. The encoder adaptively, based on previously encoded transform coefficients, decreases the cutoff value to zero monotonically during encoding of the transform coefficients so that the binarization comprises the second part of the binarization and not the first part of the binarization.