On a beautiful spring morning, lawyer Michael Kellenberger sits in his office, looking out the window at the lazily flowing Rhine. With mail and a newspaper in front of him, he has little desire to work. Then Herbert Matter from the Basel tax office, his assessment officer, gets in touch. He has discovered fee transfers from a Liechtenstein company that are missing from Kellenberger's tax return. The officer is creative. He is tired of his dull office and his cold marriage. A clever plan is supposed to help him and his mistress start a beautiful new life. Kellenberger and two other tax evaders just need to share their evaded taxes with him. Everything runs smoothly. But then his boss becomes suspicious during a routine check. And does the young Tanja really love him enough to start a new life in New Zealand with him?.