Willi Winzig is a small tax officer with a big heart. He sometimes lets the tax files of his insolvent fellow citizens disappear into the air shaft. But shortly before his retirement, the shaft is so full that Willi has to dispose of the file of a penniless taxpayer in the wastepaper basket. The scam is promptly discovered and Willi is threatened with a hefty fine - even dishonorable dismissal from the civil service. Fortunately, friend and colleague Felix Klein knows what to do.

Graf Porno is a real playboy who makes money out of everything that falls into his hands. During great sex parties he puts his girls on and afterwards everything that is not nailed down is missing. Harry Holst, on the other hand, is a young man who has successfully completed a correspondence course as a private detective and is now waiting for clients...waiting and waiting.