Low delay concept in multi-layered video coding

A decoder comprising a processor configured to decode a multi-layered video data stream that includes, for a plurality of layers, video content encoded therein in units of portions of pictures of the video content using inter-layer prediction, wherein each portion is encoded into a payload packet of a sequence of packets of the video data stream, the sequence of packets being divided into a sequence of access units,

• wherein each access unit includes payload packets associated with a common time instant, and is subdivided into two or more decoding units, with each decoding unit including at least payload packet associated with one of the plurality of layers, and
• wherein each access unit further includes:
• a first timing control information signaling a first decoder buffer retrieval time for the respective access unit, and
• second timing control information signaling, for each decoding unit of the respective access unit, a second decoder buffer retrieval time corresponding to a sequential order of the respective decoding unit in the multi-layered video data stream, or a third decoder buffer retrieval time based on which the decoding units in the respective access unit are ordered in accordance with a layer order related to the plurality of layers such that a decoding unit associated with a first layer precedes a decoding unit associated with a second layer that succeeds the first layer in accordance with the layer order.