On 1 December 2025, the new German Court of Arbitration for Nazi-Looted Cultural Property replaced the former German "Advisory Commission". This new Court is a fundamental innovation in the process of restitution of Nazi-looted art under the 1998 Washington Principles on Nazi-Confiscated Art. The new Court will decide the case on specially designed substantive rules: the "Assessment Framework for Examining and Deciding on the Treatment of Nazi-looted Property". The Netherlands have also seen significant developments in recent years. The assessment framework was revised following the so-called Kohnstamm Report of 2020 and, just recently, in March 2026, another report with recommendations on the future of "Heirless Jewish Looted art in the NK-collection" was issued. These recent developments in Germany and the Netherlands will be put in comparative perspectives in a panel discussion with Dr. Tabitha Oost (University of Amsterdam) and Prof. Dr. Matthias Weller (University of Bonn).