Elton vs. Simon is a German re-make of the Canadian show Kenny vs. Spenny. Like Kenny and Spenny, Elton and Simon are friends who share an apartment and fight each other in unusual competitions. The winner of a competition is allowed to think out some kind of unpleasant task called Bestrafung (Punishment) the loser has to perform. In Kenny vs. Spenny, this part is called "Humiliation".