In case your german is not up to the task, my summary line above is playing into the title of the movie: so no pun intended. And of course humor is in the eye of the beholder. So you may find this actually funny and not offensive. Or the other way around - I personally would understand the offended part to a degree.
A lot has changed since the movie was made. And yes you can hide .. I mean explain most of the humor with ... well just that. That it is not meant to be truthful, but just kidding. The thing is: the quality of the jokes is subpar at best. The way it starts will inform what you will make with the rest of it.
A baby born, with the face of our protagonist ... kind of like the Wayans movie where the short criminal pretended to be a baby. But even more ridiculous if that is even possible.
That said, it gets worse after that. Our main character steps into ... excrement. Not sure how I should phrase it otherwise. He doesn't notice (like he notices anything in the movie - forgetaboutit) and walks into a store ... the female employe that works is clearly upset when she sees the tracks ... but only until she meets our "hero". For some reason she seems to be smitten by him. Hey I didn't get it either - but you know: it's a comedy - so there's that.
Again, if you really set the bar low, you may be able to find something funny here. I personally was not able to - the main character who is a comedian had a good act going. As a "Hausmeister" - a more apt role than the one he is playing here. The gullible, not to intelligent Dude - or whatever you would call him.
I'd say not worth your time - but as I also said before: we have different taste and that is a good thing in the end ... and who am I to tell you what good taste is and that it does not exist here? Maybe you are not looking for that ... you've been warned.