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The story begins in 1930s Germany, against the backdrop of the Third Reich's ascendancy. John Halder is a German university professor who lives with his overly anxious wife, 2 children and a mother with senile dementia. He writes a paper called, "The Case for Mercy Death on the Grounds of Humanity", to explore his personal predicament and the justification of euthanasia. His paper catches the attention of the Nazi party, who send a high-ranking Nazi officer, Reichsleiter Philipp Bouhler, to help them push their agenda and offer him a job. After publishing the paper his career and social status advance, but he does not realise the consequences his work will have. Halder is set on a path that will lead to him divorcing his wife, marrying a young Nazi sympathiser, Anne, and gaining an honorary SS commission.

Halder's best friend, a Jewish psychologist called Maurice who fought alongside him in World War I, voices his concerns about Halder's choices. As it becomes more dangerous for Jews in Germany, Maurice approaches Halder to gain exit papers, but Halder is unwilling to risk his own standing and status to help save his best friend. By the time he is willing to do so, it is too late as Maurice has been turned into the SS by his wife.

Halder dons an SS uniform and visits a concentration camp where he is confronted by the reality that his choices and actions helped put into motion.