Mr. Pezzella owns and operates a well-established luxury-clothing store. He does not like and does not consider it right to pay taxes and therefore uses a tax consultant to be able to evade more taxes.
Determined to survive at any price, Edith, a young Jewish woman deported to an extermination camp, manages to survive by accepting the role of kapo, a privileged prisoner whose mission is to ruthlessly guard other prisoners.
After their boss' death, two clerks eagerly await the arrival of the next one, each one of them hoping to become the apple of his eye. They compete in every possible way to impress him, which causes lots of trouble and many misunderstandings.