I Was a Swiss Banker 2007 one on netflix

Roger is a young, dashing banker full of boyish self-confidence. He has a highly successful business, smuggling black money across the border for reinvestment. But then a split second reaction changes his entire life. Flagged down one day by a customs officers, Roger loses his cool and makes a run for it. His only means of escape: diving headlong into Lake Constance, thereby catapulting himself out of his life as a banker and into a totally new universe, populated with shy mermaids decked out in Lara Croft gear, and cunning magpie witches in helicopters. As in a Grimm Brothers fairy tale, Roger has to pass three tests to cast off the witch’s curse and find happiness. His underwater journey through an intoxicatingly beautiful Switzerland is enhanced by the enchanting songs of sirens – a fable full of lust for life and love.