The heist of the century. Thinking of a diamond or bank robbery? Art theft? Something à la Money Heist, Ocean’s Eleven or The Killing? Its less glamorous but more harmful than that: the Cum-Ex Files. In this blog post, Anna Merz shortly discusses how the intermingling of state and corporate actors—law enforcement authorities, politicians and financial institutions—has contributed to the (so far) rather lenient response to the scandal, and the preservation of the status quo.