Dr. Lilian Steiner, Jodie Foster, a Jewish-American psychiatrist working from a quiet Paris home, tends to a demanding roster of patients while balancing a fragile personal life. Her patient Pierre, Noam Morgensztern, ends their sessions after finally quitting smoking, though he threatens to sue Lilian for years of allegedly ineffective therapy. Another patient, Paula, has died, and her daughter Valérie invites Lilian to join the family for shemira, but Paula's husband Simon, Mathieu Amalric, insists that Lilian depart.
Lilian’s world is complicated by a strained relationship with her son Julien, Vincent Lacoste, who helps her manage the cassette recordings she uses to document sessions. Troubled by persistent, uncontrollable crying, Lilian reaches out to her ex-husband Gabriel, Daniel Auteuil, an ophthalmologist. Valérie then reveals a devastating accusation: Paula died by suicide with pills Lilian prescribed, and she hands Lilian a prescription bearing a cryptic message discovered in Paula’s hand.
Fed up with the emotional toll, Lilian visits the hypnotist, Sophie Guillemin Jessica Grangé, and undergoes a surreal hypnotherapy session. In the trance, she envisions herself as a male Jewish cellist performing in Nazi-occupied Paris; Paula is a fellow musician, while Simon is their conductor, armed with a gun. The hypnotist conveys that Lilian is cured and refuses payment, but Lilian accuses her of making an antisemitic joke.
Returning from Paula’s burial, Lilian listens to the recordings of Paula’s sessions and recalls Paula’s fear that her daughter would kill her if she learned Simon wasn’t Paula’s biological father. She confides in Gabriel during a drunken night, refusing to accept Paula’s apparent suicide. Increasingly harassed by anonymous calls, a vandalized car, and a ransacked office with the Paula final cassette missing, Lilian grows convinced that Simon may be involved.
An unhelpful police visit leaves Lilian to pursue her suspicions on her own. Valérie explains that Paula recently inherited a fortune from her aunt Pearl, now split between Valérie and Simon; the transfer adds a dangerous motive to the intrigue. Lilian and Gabriel discover that Paula’s prescription was tampered with and that Simon brought it to the pharmacy. They intercept a package that reveals Simon had ordered a women’s hair iron after Paula’s death, and Lilian begins to raid records to learn more about Pearl.
When the hypnotist refuses further sessions, Lilian seeks out her former psychiatrist, who suggests that Lilian’s guilt over breaking protocol to prescribe Paula’s pills may be the deeper driver of her anxiety. Lilian relives the hypnotic dream, with Pearl as a wealthy patron and Julien as a Milice member, in which Simon shoots Paula; instructed to flee, Lilian escapes to Chérence. Awake, she drives there and finds Simon living with another woman, then pockets a hairbrush from their trash.
At dinner with Julien, Lilian tells Gabriel that she believes Simon killed Pearl and Paula to secure the inheritance. Julien, unsettled by the idea of his parents reconciling, grows more distressed when Lilian drunkenly interprets the vision. Gabriel drives Lilian to Chérence, posing as a stranded motorist to distract Simon while Lilian searches for the missing cassette. An interruption by Simon’s lover’s young son leads Lilian to employ hypnotic techniques to make him dream, allowing her and Gabriel to escape, deciding they are better off as friends.
Pierre ultimately admits that he orchestrated the anonymous calls and vandalism and even broke into Lilian’s office to steal his own cassettes, though Lilian chooses not to press charges. Returning home, she confronts Simon, who declares Lilian responsible for Paula’s death and leaves behind the missing cassette without offering any explanation of who stole it. Listening to Paula’s final session, Lilian uncovers the truth: Paula altered her own prescription and used the medication to poison Pearl. Paula’s note functions as a confession before she took her own life.
With the truth exposed, Lilian reconciles with Julien and remains close to Gabriel. She rebuilds her practice but commits to truly listening rather than recording every session, including those with Pierre, shifting toward a more human-centered, attentive approach.