Spring naar content
Recommendation regarding Goudstikker III

Goudstikker III

Report number: RC 1.207

Advice type: Dutch National Art Collection

Advice date: 30 June 2026

Period of loss of ownership: 1940-1945

Original owner: art gallery

Location of loss of ownership: In the Netherlands

Fishermen by the Lakeshore by Jan van Goyen (photo: Mauritshuis, The Hague)

  • Landscape with fishermen by the lakeshore featuring a group of people near a large twisted tree and two boats on the water under a cloudy sky

Summary

The Restitutions Committee (hereinafter referred to as the Committee) has issued advice about an application for the restitution of the painting Fishermen by the Lakeshore (Vissers aan de oevers van een plas) by Jan van Goyen. The painting is part of the Dutch National Art Collection and is currently in the Mauritshuis in The Hague.

On the basis of investigation by the NIOD Restitution of Items of Cultural Value and the Second World War Expert Centre (ECR), it is highly likely that the Goudstikker art dealership was the original owner of the painting. It also became sufficiently plausible that the painting was lost involuntarily as a result of circumstances directly connected with the Nazi regime.

The Jewish art dealer Jacques Goudstikker and his family fled to England shortly after the Nazis had invaded the Netherlands. Goudstikker died as the result of an accident before they arrived. The art dealership stayed behind in Amsterdam. It had a trading stock of 1,113 works. The employee Arie ten Broek was appointed managing director of the Goudstikker art dealership during a meeting of shareholders that was invalid for decision making. On 13 July 1940 Ten Broek entered into two purchase agreements. They were with the German banker and businessman Alois Miedl and the German Reich Minister of Aviation Hermann Göring. Miedl acquired co-ownership of the art dealership’s meta-paintings (the paintings that Goudstikker co-owned with others) as well as the right to the trading name ‘J. Goudstikker’ and Goudstikker’s real estate. Göring acquired the rights to all artworks in so far as they were owned by Goudstikker and were in the Netherlands, including the current work by Van Goyen. He also acquired a preferential right with regard to the meta-paintings.

The Committee is of the opinion that the loss of possession can be regarded as involuntary because Goudstikker’s widow, who was a major shareholder in the art dealership, did not agree to these transactions. The transactions could furthermore only take place through the appointment of Ten Broek, who was sympathetic to the German buyers, as managing director. This opinion is moreover supported by the fact that both Miedl and Göring purchased artworks on a large scale immediately after the capitulation of the Netherlands, allowing Göring to take advantage of his very senior position in the Nazi hierarchy. It is also noteworthy that a large number of Goudstikker items – including the Van Goyen – were transported to Germany in June 1940 whereas a contract was only signed in July. This is consistent with the image of the Nazi authorities as people who robbed or bought under duress and then gave such acts an appearance of legality.

After the liberation, Jacques Goudstikker’s widow became involved in restoration of rights proceedings with the Dutch State. Previous research revealed that at the time the authorities adopted an unfeeling and formalistic stance. The restoration of rights negotiations resulted in a settlement which provided for the repurchase by the widow of artworks from Miedl’s assets placed under management and the termination of the proceedings with the Council for the Restoration of Rights. The artworks that were supplied to Göring during the war – including the Van Goyen – were outside the scope of this settlement.

In 1998 the widow of Goudstikker’s only son reopened the case with the Dutch State and requested the restitution of all artworks that had been part of the Göring transaction. The request was rejected on the grounds that the restitution of rights had been handled in a careful manner immediately after the war. The widow appealed to the Court of Appeal in The Hague, but the Court deemed the appeal inadmissible. Since the Court ruled on this case, the Committee could have decided not to take the application under consideration. However, it believes there were reasons to depart from this. The Committee furthermore deems the following to be important in this regard.

Goudstikker’s heirs submitted a restitution application twice since the liberalization of the restitution policy in 2001. This resulted in advice being issued in the cases of Goudstikker I and Goudstikker-Kummerlé, in both of which the Committee recommended restitution of the artworks, with the exception of the works involved in the Miedl transaction, in regard to which a settlement had already been made with the Dutch State. The Dutch State adopted both recommendations but in the case of Goudstikker I, the State Secretary departed from the Committee’s reasoning. According to him, the matter of restoration of rights had been concluded because the Court had issued a final ruling on the case. He nevertheless decided to return the artworks given the facts and circumstances relating to the involuntary loss of possession and the handling of the case in the early nineteen-fifties. Now that a new restitution application has been submitted for a work that was outside the scope of the Miedl transaction, and now that the requirements relating to ownership and involuntary loss of possession have been met, the Committee deems this reasoning applicable again and advises the Minister of Education, Culture and Science to restitute the painting to the legal successors pursuant to inheritance law of Jacques Goudstikker.

Recommendation regarding Goudstikker III

The State Secretary for Culture and Media (hereinafter referred to as the State Secretary) asked the Restitutions Committee (hereinafter referred to as the Committee) to issue advice about an application for the restitution of the painting Fishermen by the Lakeshore (Vissers aan de oevers van een plas) by Jan van Goyen (hereinafter also referred to as the Painting). The work is part of the Dutch National Art Collection under inventory number 979 and is held by the Mauritshuis in The Hague. The Netherlands Cultural Heritage Agency [Rijksdienst voor het Cultureel Erfgoed] (hereinafter also referred to as the RCE) represented the Dutch State in this case.

The restitution application was submitted by Mrs Marei von Saher (hereinafter also referred to as the Applicant), the widow of Eduard von Saher, the only son of the Jewish art dealer Jacques Goudstikker (1897-1940).

  1. The Application

In a letter dated 11 December 2023 the RCE, on behalf of the State Secretary, asked the Committee for advice about the application for restitution of the Painting. This was prompted by the restitution application from the Applicant to the State Secretary as described in a letter of 17 November 2023. The Painting was supposedly part of the trading stock of the Amsterdam art dealership J. Goudstikker NV and came into the possession of Hermann Göring as the result of a forced sale in 1940.

The Committee issued recommendations previously concerning the J. Goudstikker art dealership, namely RC 1.15 (2005; recommendation Goudstikker I) and RC 1.134 (2013; recommendation Goudstikker-Kummerlé). The Painting was not part of these earlier restitution applications. In RC 1.15 the Committee recommended restitution of 202 artworks to the Applicant and in RC 1.134 it recommended restitution of three artworks.

2. The Procedure and the Applicable Assessment Framework

The Committee told the Applicant in a letter of 22 December 2023 about the request for advice from the State Secretary and on 11 January 2024 it explained the Committee’s procedure and regulations. The Committee took note of all the documents submitted by the Applicant and the RCE. It sent copies of all documents to the Applicant and the RCE. The Committee submitted research issues to the Restitution of Items of Cultural Value and the Second World War Expert Centre of the NIOD Institute for War, Holocaust and Genocide Studies (hereinafter referred to as the ECR). The ECR communicated its findings to the Committee in an investigation report.

Chronological Overview

  • In a letter of 17 November 2023, the Applicant asked the State Secretary to restitute the Painting.
  • On 11 December 2023 the RCE, on behalf of the State Secretary, asked the Committee to advise about this restitution application.
  • The Committee told the Applicants in a letter of 22 December 2023 about the request for advice from the State Secretary.
  • In a letter dated 11 January 2024 the Committee told the RCE and the Applicant about the procedure and asked the ECR to launch an investigation into the facts.
  • The results of the investigation were recorded by the ECR in a draft investigation report that was sent to the RCE and the Applicant on 23 October 2024 for additional information and/or comments. The RCE responded to this draft on 3 December 2024, and the Applicant did so on 20 December 2024. Various corrections and additions were made to the draft investigation report as a result of these responses.
  • On 30 January 2025 the ECR sent the Committee an amended version of the draft investigation report together with the responses of the Applicant and the RCE.
  • The Committee discussed the draft investigation report with the ECR during the meeting of 3 March 2025. As a result, various corrections and additions were made to the report.
  • The ECR finalized the investigation report on 1 April 2025.
  • On 2 April 2025 the Committee received the final investigation report from the ECR and sent it to the Applicants and the RCE on 9 May 2025. They were also asked if they wanted a hearing.
  • The RCE responded to the final investigation report on 10 June 2025 and stated it had no comments. On 20 June 2025 the Applicant responded to the final investigation report and stated that she would like to utilize the opportunity to participate in a hearing.
  • The hearing took place on 27 October 2025.
  • The Committee shared the minutes of the hearing with the Applicant and the RCE on 19 December 2025.
  • The Committee sent its draft recommendation to the Applicant and the RCE on 2 February 2026.
  • The RCE responded to the draft recommendation on 2 March 2026 with a comment of a factual nature. On 16 March 2026, the Applicant responded to the draft recommendation with some comments and questions regarding the Committee’s view that section 1a of the assessment framework applies.
  • The Committee responded to this in a letter dated 15 June 2026.

3. Establishing the Facts

The Committee establishes the following facts on the grounds of research in the files RC 1.15 and RC 1.134 and the investigation this case.

The Goudstikker art dealership before and after the German invasion

The Jewish art dealer Jacques Goudstikker was one of the most eminent Dutch art dealers between the wars. He specialized in Dutch, Flemish and Italian old masters. He was born in 1897 and in 1919 he started working in the Goudstikker art gallery in Amsterdam, which had been founded in 1845 by his grandfather and his great-uncle. The art gallery was located at Herengracht 458, in the Golden Bend, from 1927 In 1937 Jacques Goudstikker married the Austrian-Jewish opera singer Désirée (Dési) von Halban-Kurz. The couple lived on the Oostermeer country estate in Ouderkerk aan de Amstel and in 1939 they had a son Eduard, known as Edo. A letter from Goudstikker to a friend living abroad shortly before the war reveals that their domestic happiness was overshadowed at the same time by the political developments in Europe: ‘Things are not looking very good here in old Europe…. It is not unlikely that I will have to leave this country, which as you know I love more than I can describe, as well as everything that I have built up and that I love.’

The moment that Goudstikker feared soon arrived. After the Nazis had invaded the Netherlands in May 1940, he and his family hastened to the port of IJmuiden. They were able to get berths on the steamer S.S. Bodegraven, which was going to make the crossing to England. During the night of 15 to 16 May 1940, however, Goudstikker died while on board the vessel that was supposed to be taking him to safety because he fell into a hold while taking a nighttime stroll. He was buried in England. His widow and son travelled on to Canada and later on settled in New York.

The art gallery in Amsterdam, with a trading stock of 1,113 inventoried works of art, was left behind unsupervised because Goudstikker’s authorized representative, the Jewish accountant Alex Sternheim, died on the day of the German invasion as a result of a heart attack. Two employees, Messrs Arie ten Broek and Jan Dik Sr, took over management of the art dealership, after which Ten Broek was appointed managing director of the company during an extraordinary general meeting of shareholders on 4 June 1940.

Forced sale to Göring and Miedl

Virtually immediately after the capitulation, the German banker and businessman Alois Miedl (1903-1970) became involved in Goudstikker’s enterprise. Miedl took over the actual management and, under an agreement dated 1 July 1940, purchased all the assets of the Goudstikker gallery, including the firm’s trading name. This agreement was reopened shortly afterwards due to the interest of another German entity: the NSDAP (National Socialist German Workers’ Party) member and Reich Minister of Aviation Hermann Göring, who owned a large, partly looted, art collection. On 13 July 1940, two purchase agreements were entered into between the Goudstikker art dealership, represented by Ten Broek, and Miedl and Göring: The transaction with Miedl stipulated that for an amount of 550,000 guilders the latter acquired the co-ownership of the Goudstikker art dealership in the meta-paintings (i.e. paintings that Goudstikker co-owned with others), as well as the right to the trade name ‘J. Goudstikker’ and the real estate; namely the art dealership’s premises on Herengracht, the Oostermeer country house, and Nijenrode Castle in Breukelen, where Goudstikker staged exhibitions. The agreement with Göring stipulated that, for a sum of two million guilders, he acquired the rights to all artworks in so far as they were Goudstikker’s property on 26 June 1940 and were in the Netherlands. Göring acquired a preferential right with regard to the meta-paintings, which he made use of.

Although both agreements stipulated that ‘as accurate a list as possible would be drawn up as soon as possible’ of the items sold, this never happened. The art dealership’s staff jointly received a total of 400,000 guilders for facilitating the sale. In addition, when the agreement was entered into, it was stipulated that Jacques Goudstikker’s mother, Emmy Goudstikker-Sellisberger, who had remained behind in Amsterdam, could count on protection from either Miedl or Göring.

None of these steps – the appointment of Ten Broek as managing director and the sales to Miedl and Göring – took place with permission from the widow Dési Goudstikker who, also on behalf of her son Edo, held a majority (334) of the 600 shares in the Goudstikker art dealership. She stated the following about the sale to Miedl of 1 July 1940 in a post-war hearing of witnesses: ‘Notwithstanding that I was given the prospect that my assets in the Netherlands would be protected if I gave this permission, I refused to comply.’ After the war it was often suggested that Jacques Goudstikker’s mother, Emmy Goudstikker-Sellisberger, who held 50 shares, supported what was taking place. In 1948 Dési Goudstikker referred to the threatening and coercive situation that her mother-in-law found herself in during the war: ‘My mother-in-law Mrs Goudstikker-Sellisberger gave permission for this sale, but in my opinion she did that under duress because she had been given an assurance that if she gave permission, her life and her assets would be spared.’

On 14 September 1940 Alois Miedl founded the company Kunsthandel voorheen J. Goudstikker NV and on 2 October 1940 it was decided to dissolve the original Goudstikker art dealership, as a result of which it went into liquidation. The liquidation of the Goudstikker art dealership was cancelled retroactively on 26 February 1947. Of the purchase price of 2,550,000 guilders that was entailed in the sales to Miedl and Göring, a sum of 1,363,752.33 guilders remained for the Goudstikker art dealership after the war.

Attempted restoration of rights in the nineteen-forties and nineteen-fifties

After the liberation Dési Goudstikker became involved in protracted restoration of rights proceedings with the Dutch State. She was assisted in these proceedings by, among others, the lawyer Edward von Saher, who she married in 1950. From that moment she called herself Dési von Saher and her son Edo also adopted that last name.

The Netherlands Property Administration Institute (Nederlandse Beheersinstituut, hereinafter referred to as the NBI) acted as the representative of the Dutch State during the negotiations. Previous research revealed that the negotiations proceeded slowly and that the authorities adopted an unfeeling and formalistic stance. The Committee limits itself here to one example. After intensive consultations, the Goudstikker heirs decided to only request restoration of rights in regard to the Miedl transaction. This was due to the material, legal and financial uncertainties surrounding the process of legal redress for the artworks that had ended up in Germany as a result of the Göring transaction. However, the NBI stated in 1951 that it did not consider it correct ‘to single out one of a complex of intertwined wartime transactions … and to settle for amicable legal redress for it solely because this part would be unfavourable for N.V. Goudstikker, while the other transactions, which were beneficial for Goudstikker, are kept outside the amicable restoration of rights settlement‘. According to the Committee, the quotation does not demonstrate insight into the situation in which the Goudstikker heirs found themselves, especially since there was talk of ‘transactions which were beneficial for Goudstikker‘, while Jacques Goudstikker had died in an accident during his flight, a family business had been destroyed and a family had been deprived of its income and uprooted.

The restoration of rights negotiations ultimately led to a settlement in a settlement agreement dated 1 August 1952. This first and foremost provided for the repurchase by Dési von Saher of over three hundred artworks from Miedl’s assets placed under management and the termination of the proceedings initiated by her with the Council for the Restoration of Rights. In this agreement, Von Saher also renounced the rights to the other works of art that had been delivered to Miedl NV during the war:
(Article 1.4) The party of the other part [Dési von Saher] waives, in favour of the parties of the first part [summarized: the State], all rights which it could assert against anyone whatsoever with regard to paintings and works of art and shares in paintings and works of art delivered by GOUDSTIKKER NV to MIEDL NV between May nineteen hundred and forty and May nineteen hundred and forty-five, regardless of whether these have been recovered from abroad in the meantime or are located abroad, as well as the proceeds which, in the event of sale, have taken or will take place.

The artworks that were supplied to Göring during the war are outside the scope of this settlement agreement.

The 1952 settlement signalled the end of Dési von Saher’s struggle for restoration of rights, but it was not to her satisfaction, as is revealed in comments she had incorporated in the settlement.

That the party of the other part only wishes this termination in connection with the time that may be involved with the proceedings; … that the settlement of the affairs of the estate of her late husband, Mr JACQUES GOUDSTIKKER, to which estate the vast majority of the shares of the public limited company of the party of the other part belong, has since nineteen hundred and forty-six made her withdraw from her work in New York and from her family life there; that the complexity of the affairs of the said estate has also placed a claim on the time and effort of her husband, Mr von SAHER, since the year nineteen hundred and fifty; that the said Mrs von SAHER has to recognize to her deep disappointment that, in order to achieve what she considers to be legal redress, she may have to continue to litigate for years, and has now decided, in connection with the foregoing and also in light of the uncertain political situation, to engage in a settlement; that the party of the other part is therefore even prepared to make sacrifices for this purpose which she regards as extremely unreasonable and that she wishes to expressly record that she does not recognize any of the arguments put forward by the other parties in the aforementioned proceedings and that she considers herself to have been greatly disadvantaged.

Staff at the NBI, however, were satisfied with the settlement. On 6 August 1952 an employee stated in a letter to the NBI management that there ‘are in any case reasons for your Institute to be satisfied with the results achieved so far’.

The artworks returned to the Netherlands since the liberation from the Göring collection – which as stated above was not within the scope of the settlement – were in the custody of the Dutch State. Some of them ended up in the government body that looks after the Dutch National Art Collection (currently the RCE) while some were in museum collections.

Attempted restoration of rights in the nineteen-nineties

Dési von Saher died in 1996; her son Edo only a few monrths later. Not long after Edo’s death his widow Marei von Saher-Langenbein received a telephone call from the journalist Pieter den Hollander, who was working on a book about the Goudstikker case. When he told Marei von Saher that the post-war proceedings about her father-in-law’s art dealership had expired, she decided to once again institute proceedings about the case in respect of the Dutch State. On 9 January 1998 she submitted a request to the State Secretary of the Ministry of Education, Culture and Science to release ‘all goods that have been made available to the State from the “Goudstikker Collection”’. The State Secretary rejected Von Saher’s request, judging that the restitution of rights had been dealt with carefully immediately after the war and that he saw no reason for reconsideration. Von Saher lodged an appeal with the Court of Appeal of The Hague (as successor to the restoration of rights court), but the Court declared itself incompetent to rule on the contested decision on appeal. Insofar as the appeal could be regarded as a direct request for restoration of rights, the Court deemed the request inadmissible because the time limit under the post-war regulation had expired on 1 July 1951, meaning the request had been submitted too late. The Court of Appeal also examined whether there were ‘weighty reasons’ for granting ex officio restoration of rights, but it also ruled negatively on this point. This was because the Court reasoned that the documents showed that ‘the Goudstikker art dealership (renamed the Amsterdamse Negotiatie Compagnie NV in 1952) had consciously and deliberately refrained from requesting restoration of rights in respect of the Göring transaction’. In addition, the Court concluded that ‘almost 50 years had passed since the moment at which the last requests for restoration of rights could be submitted’.

The Jan van Goyen painting: two identical photographs

The painting in the Mauritshuis, Fishermen by the Lakeshore, was made in 1651 by the Dutch landscape painter Jan van Goyen. The work is a brunaille, in which the artist has limited himself to shades of brown. It is painted on paper reinforced with canvas and measures 25 x 34 cm. Three figures and a dog are depicted on the shore of a lake, with two large trees to the right. There are two figures in a small boat on the water. The work is monogrammed and dated ‘vG 1651’. Van Goyen painted several comparable scenes in 1651, but they can easily be distinguished from one another.

It can be established with certainty that the Van Goyen was part of the collection of the leading Nazi Hermann Göring. There is a photograph of an artwork that is identical to the Van Goyen in the Mauritshuis in the inventory and photographs of works of art from the ‘Göring Collection’, compiled during the Nazi period and in the possession of the Bundesarchiv Koblenz. It is a photograph card with photograph number 338 on the front; the Göring inventory number ‘RM 360’ is typed to the right of the photograph. This number is also given on the back of the photograph card, as well as the crossed-out designation ‘KG 149’ This last number dates from an earlier inventory of the Göring Collection. The abbreviation KG stands for ‘Kunstsammlung Göring’. On the back of the card there is also the note ‘(in Unterstein?)’.

Documentation in the Bundesarchiv Koblenz also reveals that the Van Goyen became part of the Göring Collection in June 1940 and was acquired via ‘Hofer von Goudst.; Schloss Nyenrode’. Other sources also confirm the Goudstikker provenance, for example a list of art purchases by Göring in the NIOD Institute for War, Holocaust and Genocide Studies-archive and a second inventory of the Göring Collection compiled between 1940 and 1944. This last inventory is an integral part of the 2015 Le catalogue Goering by historian Jean-Marc Dreyfus.

It is striking that the aforementioned date of June 1940 is earlier than the date of the contract of sale of 13 July 1940. Sources that were unearthed during research for case RC 1.15 indicate that a large number of Goudstikker artworks were sent to Germany as early as June 1940.

A photograph was also found in the Jacques Goudstikker photographic archive of an artwork that is identical to the Van Goyen n the Mauritshuis. This photographic archive, which is in the P. de Boer gallery in Amsterdam, contains images of artworks that were owned by the gallery at the time of Goudstikker’s flight, as well as artworks that had been sold earlier. There is a note on the back of the photograph concerned: ‘J. v. Goyen Coll. Goudstikker’ Therer is no reference to a Goudstikker inventory number. There is, however, a clear stamp ‘Bern. F. Eilers. Kunst- en reproductiefotograaf’; a reference to the Amsterdam art and portrait photographer Bernard Eilers. No indications were found during the investigation that the Van Goyen was a meta-painting, or a work that the art dealership had on consignment.

The Van Goyen painting before 1940

The work of art historians Cornelis Hofstede de Groot (1863-1930) and Hans-Ulrich Beck (1930-2010) offers clues in the quest for the early provenance of the Van Goyen in the Mauritshuis. Hofstede de Groot mentions two works that could refer to the Van Goyen in an overview work about Dutch old masters published in 1923. Regarding the first painting, with the English title River scene with a boat, Hofstede de Groot gives the Jewish German collector Marcus Kappel as the owner from about 1895. With respect to the second work, A river scene with two gnarled oaks, he states that the Scottish industrialist Arthur Kay was the owner in 1903. In 1973 Hans-Ulrich Beck combined these two paintings in his catalogue raisonné about Van Goyen. In his opinion these were the same work, which had been owned by both Arthur Kay and Marcus Kappel. Beck subsequently names Jacques Goudstikker (around 1930), himself (from 1957), art dealer Saam Nijstad (1966-1967) and the Mauritshuis (no date) as owners.

The ECR tried to ascertain how the Van Goyen came into the possession of the Goudstikker art dealership. A pre-war inventory of Goudstikker’s trading stock, kept in the Amsterdam City Archives, provides insight into the art dealership’s acquisitions. The inventory is classified on the basis of year purchased and listed by inventory number. The first part of this inventory was compiled in October 1931 and contains works that had come into the art dealership’s possession before then. This first part, which ends at inventory number 2728, lists a landscape with oak on paper by Van Goyen under number 1797. It is striking that this entry was inserted at a later date and in a different handwriting between the numbers 1796 and 1798. This entry is also accompanied by the abbreviation ‘(B.I.?)’; which in all probability means ‘buiten inventaris’ [‘outside inventory’]. It is not clear what this means. The inventory was subsequently annotated, also after the war, including markings indicating that a particular work had been delivered to Hermann Göring or Alois Miedl. Number 1797 was written in the inventory later than the surrounding numbers, and it is unclear exactly when and by whom. It is therefore not possible to state with certainty that Goudstikker purchased this work before October 1931.

Further on in the same inventory, covering 1935, there is another entry that could relate to the Van Goyen. The work listed there under inventory number 2965 describes a landscape with oak tree by Jan van Goyen. Behind it is a red ‘G’, which according to the legend refers to Göring.

These two inventory numbers, 1797 and 2965, are also referred to in accountant’s reports dated during and after the war. In 1942 the accountant J. Elte prepared a report concerning Miedl’s continuation of the Goudstikker art dealership as the Kunsthandel voorheen J. Goudstikker. Inventory number 2965 is also listed in an appendix to this report entitled ‘Schedule of paintings bought by Reich Field Marshal H. Göring from the “Old” Goudstikker’ and is described as ‘Landscape with oak tree’ by Van Goyen. Inventory number 1797 is not referred to in this report. In 1953, accountants Wolfrat, Entrop and Van Namen wrote a report on the instructions of the re-established art dealership. An appendix to this report refers to a ‘landscape’ by Jan van Goyen with inventory number 1797 in the category ‘Paintings and prints wholly owned by the company, present as at 30 June 1940’ Inventory number 2965 is not referred to in this report.

Goudstikker’s notebook

Inventory number 2965 is also to be found in the black notebook that Goudstikker took with him as he fled from the Netherlands in May 1940. This notebook, which contains a snapshot of the art dealership’s trading stock, list the works by each artist. Nineteen works are listed under the name Jan van Goyen, including number 2965. In terms of dimensions and description, this work has similarities with the Van Goyen in the Mauritshuis:
Jan van Goyen
landscape with oak tree
canvas: 25 ¼ x 35 cm
purchased: g.o.e.s. (Veltman)

The material here is described as ‘canvas’, whereas the work in the Mauritshuis is painted on paper with a canvas support, but only canvas is visible from the back of the painting.

The reference ‘g.o.e.s.’ relates to a price indication used by Goudstikker of 1,295 guilders, as can be deduced from previous research, while ‘Veltman’ most likely refers to the banker and collector Eduard August Veltman (1878-1964), who is mentioned in Goudstikker’s address book. It is not clear how and when the painting came into Veltman’s possession. The ECR did not find any documentation on Veltman’s collection, leaving a gap between the early provenance data collected by Hofstede de Groot and Beck and the name Veltman as owner.

The precisely specified length of 25¼ cm that Goudstikker wrote in his notebook is striking. We also see this length in the reference to a ‘landscape’ by Van Goyen in the catalogue of an exhibition at the Rotterdam Arts Circle (1936-1937), where Goudstikker exhibited a number of works. The painting described in the catalogue closely resembles the Van Goyen in the Mauritshuis, and the format and material are also more or less the same, although the catalogue, like the Goudstikker notebook, does not refer to paper on canvas but only to ‘canvas’
A landscape in grey brown tones. On the left there are two men in a small boat on the river. On the bank there are three men near a gnarled tree trunk. Cloudy sky.
Canvas, 25 ¼ x 35 c.M.

The Van Goyen painting after 1945

In view of the approaching Russian forces, at the beginning of 1945 Göring issued instructions to have his art collection taken from Carinhall, his country house, and his bunker in Berlin and moved to the Bavarian castle Veldenstein. There is an undated list of over seven hundred artworks that were taken to Veldenstein. On it there is the following entry, which includes inventory number 1797 and a reference to Goudstikker:
Jan van Goyen – Small river landscape with two fishermen in a boat, two gnarled trees on the right – Grisaille dated 1651., Goud. 1797.

Veldenstein was not the artworks’ final destination. This is revealed in a 2009 reconstruction by the researcher and Göring Collection expert Nancy Yeide :
… everything in Veldenstein was packed up again, departing by train from the Neuhaus station on 10 April. The next day this train met up with the Sonderzug in Berchtesgaden. The two trains, with Hofer [Walter Hofer; Göring’s art intermediary], were parked in a tunnel. The cars were then divided; eight cars containing furniture, the library and documents remained in the tunnel in Berchtesgaden. Goering then arrived at Obersalzberg, having left Hitler and his more loyal minions in the bunker in Berlin; he was arrested by the SS on 26 April 1945. Hofer began to unload the art into air raid shelters located on the road from Berchtesgaden to Königsee. Paintings that couldn’t fit into the shelters were reloaded and sent back to Unterstein. This was the chaotic situation when the US troops arrived in Berchtesgaden on May 1945.

The ‘Unterstein’ referred to in the quotation is a village in Bavaria. As described above, it is also mentioned on the photograph card of the Van Goyen that was found in the Göring archive, with a question mark next to it. This indicates that the painting was probably in this village around the time of the liberation. Allied documentation in the US National Archives in Washington reveals that paintings were stolen from the ‘Göring train’ at Unterstein station in May 1945. It is possible that the Van Goyen was also stolen from the train, which would explain why the work was not, like other artworks from the Göring Collection, returned to the Netherlands via a Central Collecting Point.

A card with pictorial documentation in the Mauritshuis provides information about happened to the Van Goyen after 1945. The card gives the provenance as ‘G. Sprengel in Berlin, c. 1948’. It is plausible that this name refers to the frame maker Georg Sprengel, who was born in 1905. Archival documents found in the US National Archives name Sprengel as a person who could provide information about the collection of Göring, among others. ‘Sprengel is said to have been frequently in Karinhall ….’ The documentation reveals that he supplied frames to Göring. The relationship between them also emerges from a letter from a female employee of Göring’s to Sprengel in 1941 that has survived. In it she thanks him for a painting that he had given to the Nazi Minister. Sprengel left Germany in the nineteen-fifties and settled in São Paulo, Brazil.

In November 1957 the Painting surfaced in a sale at the Leo Spik gallery in Berlin. It was purchased on 26 November 1957 for 5,000 deutschmarks by the aforementioned art historian and Van Goyen expert Hans-Ulrich Beck. Beck sold the painting on to the Dutch art dealer Saam Nijstad, from whom the Dutch government bought it in January 1967 for 58,000 guilders for the benefit of the Mauritshuis. The publication Verslagen der Rijksverzamelingen van geschiedenis en kunst [Reports about the State history and art collections] (1967) mentions the purchase as follows:
A modest but welcome acquisition is the small painting by Jan van Goyen, paper on canvas, 25 x 34 cm, signed and dated 1651, which was acquired from an art dealer in The Hague.

There is no information about the painting’s provenance.

4. Substantive Assessment of the Restitution Application

The Committee finds that the requirements in section 1 b to e of the applicable assessment framework have been met. On the grounds of the provisions of section 1 under a of the assessment framework, the Committee also has to assess whether the restitution application concerns ‘a case about which the Council for the Restoration of Rights or another court has issued a substantive ruling’. The Committee concludes that this is so because of the judgment of the Court of Appeal in The Hague of 16 December 1999. This matter concerned the handling of an appeal filed with the Court of Appeal on 19 August 1998 against a decision of the State Secretary for Education, Culture and Science dated 25 March 1998. This appeal was submitted by the Amsterdamse Negotiatie Compagnie N.V. in liquidatie (the ‘Company’) and Mrs M. von Saher.
Following an amendment made at the hearing, the Court of Appeal was required to determine, among other things, (as follows from legal ground 2 under 1 of the judgment), whether the State is obliged ‘to hand over to the Company all assets that Hermann Göring acquired from the Company’s assets and that the State obtained and has at its disposal’. The Court considers itself competent to hear the appeal — in its capacity as a restoration of rights court — insofar as the appeal concerns an appeal against the State Secretary’s decision (legal ground 14 and the first point of the operative part). Insofar as the notice of appeal is to be regarded as a direct request, the Court finds that the request was not submitted in time and declares the appeal inadmissible (legal ground 17 and the second point of the operative part). There is no substantive consideration in either of these cases of the question cited above that was submitted to the Court of Appeal for an answer. The situation is different, however, where the Court of Appeal also addresses the question of whether there are grounds for granting restoration of rights ex officio (legal ground 18 et seq.). In that regard, it provides a substantive assessment in legal ground 20 and concludes that it sees no compelling reasons to grant restoration of rights ex officio. While this finding is not reflected in the operative part of the judgment, this does not alter the fact that, once the Court of Appeal’s decision becomes final and binding, the assessment acquires the authority of an irrevocable judgment and thus constitutes a substantive judicial ruling as referred to in paragraph 1 under a of the applicable assessment framework. The Committee explains below under ‘Deviation if there is compelling reason to do so’ (section 5 of the assessment framework) the position it takes with regard to this impediment, but first it gives its substantive assessment of ownership and loss of possession.

Pursuant to section 2 of the assessment framework, the Committee must assess whether it is highly plausible that the Painting was the property of the Goudstikker art dealership (hereinafter referred to as the ‘ownership requirements’). The Committee then assesses on the grounds of section 3 whether it is sufficiently plausible that the original owner lost possession of the Painting involuntarily as a result of circumstances directly related to the Nazi regime (hereinafter referred to as the ‘requirements relating to involuntary loss of possession’). The Committee assesses this in the present case on the basis of criterion 3.2 (‘Art dealer who belonged to a persecuted population group’) of section 3 of the assessment framework. The Committee finds as follows with regard to both issues (ownership and involuntary loss of possession).

Ownership requirements

The ECR’s investigation reveals that Jan van Goyen’s work was in Jacques Goudstikker’s trading stock collection before the war and was part of the Göring transaction in 1940. The primary evidence for this comprises two identical photograph cards; the first from the archive of Jacques Goudstikker and the second from the archive of Nazi Minister Hermann Göring. Notes on the aforementioned photograph cards indicate that the work was first with Goudstikker and ended up in the Göring Collection a few weeks after the German invasion. The work in the Mauritshuis is identical to the artwork shown on both photograph cards.

Additional sources, such as the accountant’s reports from Elte (1942) and Wolfrat, Entrop and Van Namen (1953), also indicate that the Painting belonged to Goudstikker and ended up in the Göring Collection in 1940. An inventory of the trading stock in Goudstikker’s archive in the Amsterdam City Archives shows clearly that it was purchased before 1931 or in 1935 by the art dealership. According to the sources, the owner before Goudstikker was the collector Eduard August Veltman. Although there is some ambiguity about the Goudstikker inventory number, this fact does not detract from the conclusion given above. Based on the archival sources and literature references found, the Committee finds that it is perfectly possible that both Goudstikker inventory numbers, 1797 and 2965, refer to one and the same artwork.

The Committee furthermore notes that the aforementioned report from the accounting firm Wolfrat, Entrop and Van Namen states that the Van Goyen was present at the Goudstikker art dealership on 30 June 1940, whereas documentation from the Bundesarchiv Koblenz indicates that the work had already entered Göring’s collection in that same month of June. According to the Committee, this apparent contradiction likewise does not detract from the conclusion that the work was owned by the Goudstikker art dealership at the time of the German invasion and was part of the Göring transaction, all the more so since it is known that a large number of artworks went to Germany before the official transaction date of 13 July 1940.

On the basis of this information, the Committee concludes that it is highly likely that the work was the property of the Goudstikker art dealership at the moment possession was lost. This means that the ownership requirement of section 2 of the assessment framework has been met.

Requirements for involuntary loss of possession

The Committee is of the opinion that the loss of possession described in 3 can be regarded as involuntary. The fact that Jacques Goudstikker’s widow, as a major shareholder in the art dealership, did not agree to the transactions with Miedl and Göring is sufficient to justify this conclusion. The transactions could furthermore only take place through the appointment of an employee (Ten Broek), who was sympathetic to the German buyers, as managing director of the art dealership, and he was appointed to this position during a meeting of shareholders on 4 June 1940, which was invalid for decision making. This conclusion is moreover supported by the fact that both Miedl and Göring purchased artworks on a large scale immediately after the capitulation of the Netherlands, allowing the latter to take advantage of his very senior position in the Nazi hierarchy. It is also noteworthy that a large number of Goudstikker items – including the Van Goyen – were transported to Germany in June 1940 whereas a contract was only signed in July. This practice is consistent with the well-known image of the Nazi authorities as people who robbed or bought under duress and then gave such acts an appearance of legality.

On the grounds of the aforementioned facts and circumstances, the Committee concludes that involuntary loss of possession is sufficiently plausible, in accordance with the first paragraph of criterion 3.2 of section 3 of the assessment framework

Deviation if there is compelling reason to do so (section 5 of the assessment framework)

As stated earlier, section 1 a of the assessment framework applies to this restitution application because it concerns a case about which the Council for the Restoration of Rights or another court issued a substantive ruling. On the basis of this, the Committee could determine that the application cannot be eligible for substantive handling. However, the Committee sees reason to deviate from article 5 of the assessment framework. The Committee furthermore deems the following to be important in this regard.

Since the liberal restitution policy came into effect in 2001, the Goudstikker heirs have submitted a restitution application twice, namely in 2004 and 2012. The Committee recommended restitution of the requested artworks (recommendation Goudstikker I and recommendation Goudstikker-Kummerlé in 2005 and 2013 respectively) in so far as it did not concern artworks that came within the scope of the Miedl transaction – the part about which Dési Goudstikker had reached a settlement in 1952. These recommendations were adopted by the State in both cases, but in the case of Goudstikker I the State Secretary for Culture and Media decided to depart from the reasoning of the Restitutions Committee and to replace it with the following consideration:
Unlike the Restitutions Committee, I am of the opinion that the issue of restoration of rights was conclusively settled in this case. The Court of Appeal in The Hague ruled on this case conclusively in 1999 in its capacity as restoration of rights court. Consequently this case is outside the scope of the restitutions policy. Nevertheless, I believe there are sufficient grounds in this special case to grant restitution in accordance with the Committee’s recommendation. The most important consideration concerns the facts and circumstances surrounding the involuntary loss of possession and the handling of this case in the early nineteen-fifties, as brought up by the Committee in its extensive investigation.

In the 2013 Goudstikker-Kummerlé recommendation, concerning three Goudstikker works included in the Göring transaction, the Committee adopted the State Secretary’s 2006 reasoning. Now that a new restitution application has been submitted for a work that was outside the scope of the Miedl transaction, and now that the requirements relating to ownership and involuntary loss of possession have been met, the Committee deems this reasoning applicable again.

5. Recommendation

The Restitutions Committee concludes that it is highly plausible that the painting Fishermen by the Lakeshore by Jan van Goyen was originally the property of the Goudstikker art dealership, and that it is sufficiently plausible that the art dealership lost possession of the artwork involuntarily as a result of circumstances directly related to the Nazi regime.

The Committee finds that although there has not been compliance with section 1.a of the assessment framework, it also finds that section 5 of the assessment framework (‘Deviation if there is compelling reason to do so’) removes this obstacle.

In view of sections 2 and 3 of the assessment framework (criterion 3.2 and part 2 at the end of section 3) and section 5, the upshot of all this is that the Committee advises the Minister of Education, Culture and Science to restitute the Painting to the legal successors pursuant to inheritance law of Jacques Goudstikker.

Adopted on 30 June 2026 by A.I.M. van Mierlo (Chair), D. Oostinga (Vice-Chair), J.F. Cohen, S.G. Cohen-Willner, J.J. Euwe, C.J.H. Jansen, and A. Marck and signed by the Chair and Committee Member C.J.H. Jansen.

(A.I.M. van Mierlo, Chair)       (C.J.H. Jansen, Committee Member)