The question of the restitution of Jewish goods plundered in France during the Second World War remains topical. The creation in 1997 of the “Mission d’étude sur la spoliation des Juifs de France”, as well as the formation in 1999 of the “Commission pour l’indemnisation des victimes de spoliation” testify to the continued relevance of this topic. However, restitutions have been underway since the year 1944. The absence of a commission responsible for structuring the legal procedures as a whole, as well as the multiplicity and frequent complexity of these measures, illustrated by this article, make it possible to clarify this discrepancy.