2005: Inger Brøgger becomes head of SKAT's dividend department, but quickly discovers that something is completely wrong: SKAT is paying out colossal amounts in dividend tax refunds seemingly blindly to anonymous shareholders. Inger and her colleague Niels Jensen become suspicious. In Frankfurt, high-profile tax lawyer Bernd Hausner and his ambitious young colleague Sven Lebert develop a business model where dividend tax is refunded twice through complex share transactions: Cum-Ex. (thetvdb.com)