The Advisory Committee on the Assessment of Restitution Applications for Items of Cultural Value and the Second World War (in brief referred to as: the Restitutions Committee) advises on claims to looted art since 2002. The claims concern artworks of which the former owner lost the possession involuntarily as a consequence of the Nazi regime. These artworks can be in the possession of various owners, such as the Dutch State (State Collection), a provincial or municipal government, a foundation or an individual. The Restitutions Committee aims to find just solutions for conflicts regarding Nazi-looted objects of cultural value.

The Restitutions Committee is established by the Ministry of Culture, Education and Science but operates independently.