Embodiments of the present invention relate to video coding for multi-view video content. It provides a coding system enabling scalability for the multi-view video content. In one embodiment, a method is provided for encoding at least two views representative of a video scene, each of the at least two views being encoded in at least two scalable layers, wherein one of the at least two scalable layers representative of one view of the at least two views is encoded with respect to a scalable layer representative of the other view of the at least two views.