A video coder performs a motion-compensated prediction both in the base layer and in an enhancement layer to determine motion data of the enhancement layer by using the motion data from the base layer and/or to predict sequences of residual error pictures after the motion-compensated prediction in the enhancement layer by using sequences of residual error pictures from the base layer via an intermediate layer predictor. On the decoder side, an intermediate layer combiner is used for canceling this intermediate layer prediction. Thereby, the data rate is improved compared to scalability schemes without intermediate layer prediction with the same picture quality.