Apparatus configured to decode a bitstream into which a picture represented as an array of samples is coded, the array of samples of the picture being partitioned into sample sets which are rectangular or quadratic blocks, and each of which is associated with respective coding parameters, the apparatus being configured to apply a multi-tree subdivision to the picture or to a regular pre-subdivisioning of the picture into regularly arranged tree-root blocks so as to obtain the rectangular or quadratic blocks, the apparatus being configured to set, for a current sample set, the coding parameters associated with the current sample set in accordance with a merge candidate by merging with the merge candidate or retrieve the coding parameters associated with the current sample set from the bitstream, and being configured to reconstruct the current sample set of the picture based on a prediction signal depending on the coding parameters associated with the current sample set, without any residual data, or reconstruct the current sample set by refining the prediction signal depending on the coding parameters associated with the current sample set by means of residual data within the bitstream, wherein the apparatus is configured to be commonly responsive to a first flag within the bitstream having a first flag state so as to obtain the coding parameters associated with the current sample set by merging with the merge candidate, and reconstruct the current sample set of the picture based on a prediction signal depending on the coding parameters without any residual data, and wherein the apparatus is configured to be responsive to the first flag having a second flag state so as to decode a second flag from the bitstream in case of the first flag having a second possible flag state, characterized in that the apparatus is configured to be responsive to the second flag in the bitstream having a first flag state so as to extract the coding parameters associated with the current sample set from the bitstream, obtain residual data for the current sample set from the bitstream and reconstruct the current sample set of the picture based on the prediction signal and the residual data, and the second flag having a second flag state so as to obtain the coding parameters associated with the current sample set by setting said coding parameters by merging with a merge candidate, obtain residual data for the current sample set from the bitstream and reconstruct the current sample set of the picture based on the prediction signal and the residual data. wherein the apparatus is configured to be commonly responsive to a first flag within the bitstream having a first flag state so as to obtain the coding parameters associated with the current sample set by merging with the merge candidate, and reconstruct the current sample set of the picture based on a prediction signal depending on the coding parameters without any residual data, and wherein the apparatus is configured to be responsive to the first flag having a second flag state so as to decode a second flag from the bitstream in case of the first flag having a second possible flag state, characterized in that the apparatus is configured to be responsive to the second flag in the bitstream having a first flag state so as to extract the coding parameters associated with the current sample set from the bitstream, obtain residual data for the current sample set from the bitstream and reconstruct the current sample set of the picture based on the prediction signal and the residual data, and the second flag having a second flag state so as to obtain the coding parameters associated with the current sample set by setting said coding parameters by merging with a merge candidate, obtain residual data for the current sample set from the bitstream and reconstruct the current sample set of the picture based on the prediction signal and the residual data. the second flag in the bitstream having a first flag state so as to extract the coding parameters associated with the current sample set from the bitstream, obtain residual data for the current sample set from the bitstream and reconstruct the current sample set of the picture based on the prediction signal and the residual data, and the second flag having a second flag state so as to obtain the coding parameters associated with the current sample set by setting said coding parameters by merging with a merge candidate, obtain residual data for the current sample set from the bitstream and reconstruct the current sample set of the picture based on the prediction signal and the residual data.