nested-filter.html

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<html style="background: red">

<body>

  <svg height="100px" width="100px">

    <defs>

      <filter filterUnits="userSpaceOnUse" id="merge" color-interpolation-filters="sRGB">

        <feMerge>

          <feMergeNode in="SourceGraphic"></feMergeNode>

        </feMerge>

      </filter>

    </defs>

    <g filter="url(#merge)">

      <g transform="translate(0, 25)">>

        <defs>

          <mask id="m" maskUnits="userSpaceOnUse">

            <rect x=10 y=10 width=51 height=45 fill="white"></rect>

          </mask>

        </defs>

        <rect fill="yellow" x=0 y=0 width=100 height=100 mask="url(#m)"></rect>

      </g>

    </g>

  </svg>

</body>

</html>