The ad opens with a clear view of a smartphone app interface, immediately showing the product being advertised.

The ad opens with a close-up of a hand holding a smartphone displaying the 'smartsteuer.de' app. The app interface shows a welcome screen and options to log in or register. The scene then shifts to a person in work clothes handling a large wooden beam on sawhorses. The final scene is an animated graphic with the text 'Steuer-Rückzahlung live ausrechnen' (Tax refund live calculation) and logos for TÜV and BVB.