In Budapest, Hungary, head of state Regent Miklós Horthy (Ben Kingsley) was trapped between the Russians on the east and the Nazis from Germany on the west. He was forced to join the Axis in 1941. The first massacre of Hungarian Jews occurred in August that year. After a defeat on the Russian front in 1943, Hitler demanded that the regent punish the 800,000 still living in Hungary and insisted that 10,000 Jews be for supplied for slave labor. This is where "Walking with the Enemy" begins.