The film chronicles the story of how the Nazis and the IOC turned, to their mutual benefit, a small sports event into the modern Olympics. The grand themes and controversial issues from the 1936 Games have continued to this day: Monumentality, budget overruns, collusion with authoritarian regimes, corruption and sometimes even bribery.

1938. Austria has been annexed by Nazi Germany, and Switzerland has closed its borders for Jewish refugees - a death sentence for thousands. But not all Swiss officials observe this inhuman order.