The film centers on Kessler, a psychologist in the human resources department of the French branch of a long-established German firm.

The CEO discovers Kessler is investigating him and tells him that Rose, whose previous name was Kraus, has a Nazi past.

Kessler then discovers that Jüst's father headed a Nazi extermination group on the Eastern Front during World War II.

"[1] Other scholars pointed out how the film suggests a provocative parallel between neoliberal capitalism and the technical ideology that underpinned the Holocaust.

[2] There are two consecutive performances that the main character watches, one by a flamenco singer, Miguel Poveda, the other by a Portuguese group.