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.

Public Prosecutor Birkwald and her team are slowly becoming aware of the extent of the cum-ex transactions. She is pursuing a plan to conduct simultaneous searches in 16 countries.

The worldwide searches were a complete success for Public Prosecutor Birkwald – much to the displeasure of Hausner and Lebert. Lebert also learned that he had been let down by her.