Dr. Basil Feurchtegott operates an complete stranger on the kitchen table in his vacation home, and suddenly finds himself in a very dangerous situation. However, the doctor hasn't felt so alive for a long time. 'The Man', a contract killer, had just traveled by train across the border to Switzerland. In a high rise building 'The Man' accomplishes his job, but is injured. Beneath a bride the two men meet. Fuerchtegott finds the hurt 'Man', and shortly afterwards operates him. The patient rewards him by granting him a favor. A dark net of mistrust, chance, misunderstandings and ignorance unravels towards a catastrophe. Fuerchtegott resumes his job inconspicuously but guilty in the circle of men in white coats, but one of them is missing...

Loosely based on Jörg Steiner's «DER KOLLEGE» tells the story of the unemployed MAX PLÜSS. He moved to Biel more than 45 years ago. Today, Plüss learns that he has been «taxed out» and has to apply for social welfare. This surprises him, but does not depress him – despite the winter, cold and high fog.