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This paper describes an extension of the high efficiency video coding (HEVC) standard for coding of multi-view video and depth data. In addition to the known concept of disparity-compensated prediction, inter-view motion parameter, and inter-view residual prediction for coding of the dependent video views are developed and integrated. Furthermore, for depth coding, new intra coding modes, a modified motion compensation and motion vector coding as well as the concept of motion parameter inheritance are part of the HEVC extension. A novel encoder control uses view synthesis optimization, which guarantees that high quality intermediate views can be generated based on the decoded data. The bitstream format supports the extraction of partial bitstreams, so that conventional 2D video, stereo video, and the full multi-view video plus depth format can be decoded from a single bitstream. Objective and subjective results are presented, demonstrating that the proposed approach provides 50% bit rate savings in comparison with HEVC simulcast and 20% in comparison with a straightforward multi-view extension of HEVC without the newly developed coding tools.