Scalable video decoder configured to decode a base layer residual signal of a base layer signal from a coded data stream, reconstruct an enhancement layer signal comprising decoding a transform coefficient block of transform coefficients representing an enhancement layer signal from the coded data stream, by selecting a subblock subdivision among a set of possible subblock subdivisions on the basis of the base layer residual signal or the base layer signal, traverse positions of the transform coefficients in units of subblocks into which the transform coefficient block is regularly subdivided in accordance with the selected subblock subdivision such that all positions within one subblock are traversed in an immediately consecutive manner with then proceeding to a next subblock in a subblock order defined among the subblocks, for a currently visited subblock, decoding from the data stream a syntax element which is signaled in the data stream using entropy coding, indicating as to whether the current visited subblock has any significant transform coefficients or not; if the syntax element indicates that the currently visited subblock does not have any significant transform coefficients, setting the transform coefficients within the currently visited subblock equal to zero, if the syntax element indicates that the currently visited subblock has any significant transform coefficients, decoding from the data stream syntax elements which are signaled in the data stream using entropy coding, indicating levels of the transform coefficients within the currently visited subblock. decode a base layer residual signal of a base layer signal from a coded data stream, reconstruct an enhancement layer signal comprising decoding a transform coefficient block of transform coefficients representing an enhancement layer signal from the coded data stream, by selecting a subblock subdivision among a set of possible subblock subdivisions on the basis of the base layer residual signal or the base layer signal, traverse positions of the transform coefficients in units of subblocks into which the transform coefficient block is regularly subdivided in accordance with the selected subblock subdivision such that all positions within one subblock are traversed in an immediately consecutive manner with then proceeding to a next subblock in a subblock order defined among the subblocks, for a currently visited subblock, decoding from the data stream a syntax element which is signaled in the data stream using entropy coding, indicating as to whether the current visited subblock has any significant transform coefficients or not; if the syntax element indicates that the currently visited subblock does not have any significant transform coefficients, setting the transform coefficients within the currently visited subblock equal to zero, if the syntax element indicates that the currently visited subblock has any significant transform coefficients, decoding from the data stream syntax elements which are signaled in the data stream using entropy coding, indicating levels of the transform coefficients within the currently visited subblock. selecting a subblock subdivision among a set of possible subblock subdivisions on the basis of the base layer residual signal or the base layer signal, traverse positions of the transform coefficients in units of subblocks into which the transform coefficient block is regularly subdivided in accordance with the selected subblock subdivision such that all positions within one subblock are traversed in an immediately consecutive manner with then proceeding to a next subblock in a subblock order defined among the subblocks, for a currently visited subblock, decoding from the data stream a syntax element which is signaled in the data stream using entropy coding, indicating as to whether the current visited subblock has any significant transform coefficients or not; if the syntax element indicates that the currently visited subblock does not have any significant transform coefficients, setting the transform coefficients within the currently visited subblock equal to zero, if the syntax element indicates that the currently visited subblock has any significant transform coefficients, decoding from the data stream syntax elements which are signaled in the data stream using entropy coding, indicating levels of the transform coefficients within the currently visited subblock. decoding from the data stream a syntax element which is signaled in the data stream using entropy coding, indicating as to whether the current visited subblock has any significant transform coefficients or not; if the syntax element indicates that the currently visited subblock does not have any significant transform coefficients, setting the transform coefficients within the currently visited subblock equal to zero, if the syntax element indicates that the currently visited subblock has any significant transform coefficients, decoding from the data stream syntax elements which are signaled in the data stream using entropy coding, indicating levels of the transform coefficients within the currently visited subblock.