In Frankfurt, tax lawyer Dr. Bernd Hausner and the young Sven Lebert set up a fund based on the double refund of capital gains tax: so-called Cum-Ex transactions.

In Germany and Denmark, legislation is being drafted in parallel to prevent cum-ex transactions. However, in both countries, the banking lobby is succeeding in influencing the legislation.

Young tax official Anna Nowak refuses to reimburse Hausner and Lebert's funds worth millions. She informs public prosecutor Lena Birkwald, who takes over the case.