Carl, a young eager border cop is anxious to finish work so he can watch the big football match against Austria. Getting annoyed with his partner, Franz (who is nearing retirement and likes to take his time), his plans are thwarted by the discovery of a suicide victim in the woods just near the Austrian border. The wily Franz realises this an opportunity for a bit of fun with his younger colleague, and sets about instructing him in making the body the Austrians problem. It all seems to work out well, except maybe the Austrians have seen this body before.