The Netherlands was occupied by Nazi Germany in May 1940 and remained at least partially occupied in the north through May 1945. A key feature of the German occupying administration was implementing what has come to be described as “looting by decree” of Jewish property and possessions. Of the more than 100,000 Jews who were deported by the German occupiers and Dutch collaborators, only roughly 5,000 survived. After the war, laws were passed annulling the wartime German confiscation decrees, and a council was created to return stolen property. In the late 1990s, various commissions of inquiry were tasked with examining different aspects of the postwar Dutch restitution process. The Van Kemenade Commission found that, with respect to the postwar restitution framework, Jews were treated like any other group, even though they had generally suffered and lost far more. The Commission also found that, while the restitution process was carried out in a lawful manner, it had many unfair consequences. The Netherlands endorsed the Terezin Declaration in 2009 and the Guidelines and Best Practices in 2010.