Karoline Roth, an employee of a well-known private bank in Regensburg, is found dead in the Danube. First investigations by Commissioner Lucas put the murder case in a new light: Shortly before her death, Roth had offered the Bavarian authorities a data collection with information about German customers of a Swiss bank for sale for 2 million euros. The control CD and your computer are initially untraceable.
When another e-mail arrives at the tax investigation department, Christian Wittbach (Devid Striesow), a colleague of the murdered woman, is targeted by the investigation. Clear evidence weighs heavily on Wittbach and he is arrested on suspicion of murder. When Wittbach claims to be able to give the tax investigators the tax CD they are looking for, Ellen Lucas has to realize that politics has a decisive influence on the clarification of the case. Barelyif there is first exculpatory evidence, Wittbach will be released to hand over the CD. Lucas is stunned by Boris' attitude, who doesn't clearly stand in the way of tax investigator Merdinger (Herbert Knaup). Lucas stays close to Wittbach and also targets his wife Luise (Jeanette Hain), who, on behalf of her husband, gets in touch with the industrialist Schupp (Christian Doermer). The police find out that the place where the body was found could not have been the crime scene. Traces of a break-in in the car and her apartment also lead to new investigation results. Did the bank director Neuhaus (Johannes Tenne) really not know that the tax data came from his bank? And what does Mr. Schupp, one of the private bank's largest customers, have to do with the case? Only when Commissioner Lucas examines the political context.

Dr Michael Reidinger, the renowned chief physician of the Marien Hospital in Regensburg, has disappeared. His father Horst Reidinger accidentally bumps into Inspector Lucas, who takes on the case. When Reidinger's car is found openly under a railway bridge, the team works flat out to find the missing man, but initially without success. Shortly thereafter, Ellen Lucas finds Horst Reidinger critically injured in his homeson. Ellen Lucas senses that there must be more behind Reidinger's disappearance and quickly finds it, because against Dr. Reidinger and the clinic had filed a class action lawsuit from a patient initiative for non-compliance with hygiene standards. hospital manager dr. Lindner rejects any guilt. Judge Gerhard Huber, who rejected the lawsuit, also remains silent, saying that there is no evidence of a hygiene deficit in the hospital.