Based on the German Urban Legend of Frau Perchta, the Christmas Witch, who takes a child each night over the 12 days of Christmas. For the 12 days before the Christmas of 1921, children went missing near the local towns woods. A traumatized girl was found, but her mind had gone - she later died of her horrific injuries. Just before the Christmas of 1992, a further five children disappeared again. Their bodies were found in the same woods. Angry and seeking vengeance, the locals hung a woman they believed to be the killer. But before dying, she cursed the town that one day the Christmas Witch, Frau Perchta, would come for them to avenge her death. 25 years later, the story has become little more than a local myth. But as children start to go missing again, everyone begins to wonder if the tales of a curse might be true. This Christmas it's not only the children that are in danger, it's the adults too.

A couple and their young daughter move into a lake house that remained unsold due to the brutal, ritualistic murder of a family years ago. Soon, they realize that a dormant evil has awakened, a possessive force that has preyed on unsuspecting families like theirs for centuries.

An innocent woman, accused of murdering her son and hanged as a witch, curses a tree and the children who play around it. The effects of this act of revenge echo through the years and centuries, and restless spirits haunt the house where the bodies of the cursed children have been buried. A family move into their new home, and begin to uncover the terrible truth behind The Witching Tree and the murdered children upon which they unknowingly sleep...