Watch Offshore: Elmer and the Swiss Bank Secrecy for Free: How to Stream the Movie Online at 123Movies. . While managers of Swiss banks in the USA ruefully apologize for their tax evasions practices and customer data is disclosed to the American authorities, Rudolf Elmer, former auditor at bank Julius Bär, is indicted for violating the Swiss banking secrecy law on the Cayman Islands. Rudolf Elmer: from insider to critic.