Nazi authorities systematically plundered art and valuables from occupied European countries. In Nazi Germany, the looting of Jewish property was a key part of the Holocaust. Nazis also plundered occupied countries, sometimes with direct seizures, and sometimes under the guise of protecting art through Kunstschutz units. In addition to gold, silver, and currency, cultural items of great significance were stolen, including paintings, ceramics, books, and religious treasures.

Many of the artworks looted by the Nazis were recovered by the Allies' Monuments, Fine Arts, and Archives program (MFAA, also known as the Monuments Men and Women), following the war; however many of them are still missing or were returned to countries but not to their original owners. An international effort to identify Nazi plunder which still remains unaccounted for is underway, with the ultimate aim of returning the items to their rightful owners, their families, or their respective countries.

Background

Adolf Hitler, an unsuccessful artist denied admission to the Vienna Academy of Fine Arts, thought of himself as a connoisseur of the arts, and in Mein Kampf, he ferociously attacked modern art as degenerate. He considered Cubism, Futurism, and Dadaism products of a decadent 20th-century society. When Hitler became chancellor of Germany in 1933, he enforced his aesthetics. The Nazis favored classical portraits and landscapes by Old Masters, particularly those of Germanic origin. Modern art was dubbed degenerate art by the Third Reich. All such art found in Germany's state museums was sold or destroyed. With the funds raised, the Führer's objective was to establish a European Art Museum in Linz. Other Nazi dignitaries like Reichsmarschall Hermann Göring and Foreign Affairs minister Joachim von Ribbentrop, also took advantage of German military conquests to grow their private art collections.

Plunder of Jews The systematic dispossession of Jewish people and the transfer of their homes, businesses, artworks, financial assets, musical instruments, books, and even home furnishings to the Reich was an integral component of the Holocaust. In every country controlled by Nazis, Jews were stripped of their assets through a wide array of mechanisms and Nazi looting organizations.

Public auctions and private sales in Switzerland The most notorious auction of Nazi looted art was the "degenerate art" auction organized by Theodor Fischer on 30 June 1939 at the Grand Hotel National in Lucerne, Switzerland. The artworks on offer had been deaccessioned from German museums by the Nazis, yet many well known art dealers participated alongside proxies for major collectors and museums. In addition to public auctions, there were many private sales by art dealers. The Commission for Art Recovery has characterized Switzerland as "a magnet" for assets from the rise of Hitler until the end of World War II. Researching and documenting Switzerland's role "as an art-dealing centre and conduit for cultural assets in the Nazi period and in the immediate post-war period" was one of the missions of the Bergier Commission, under the directorship of Professor Georg Kreis.

Nazi looting organizations

The Nazis plundered cultural property from Germany and every occupied territory, targeting Jewish property in particular in a systematic manner with organizations specifically created for the purpose, to determine which public and private collections were most valuable. Some were earmarked for Hitler's never realized Führermuseum, some went to other high-ranking officials such as Hermann Göring, and others were traded to fund Nazi activities.

In 1940, an organization known as the (Reichsleiter Rosenberg Taskforce), or ERR, was formed, headed for Alfred Rosenberg by . The first operating unit, the western branch for France, Belgium, and the Netherlands, called the (Western Agency), was located in Paris. The chief of this Dienststelle was Kurt von Behr. Its original purpose was to collect Jewish and Freemasonic books and documents, either for destruction or for removal to Germany for further "study". However, late in 1940, Hermann Göring, who in fact controlled the ERR, issued an order that effectively changed the mission of the ERR, mandating it to seize "Jewish" art collections and other objects. The war loot had to be collected in a central place in Paris, the Museum Jeu de Paume. At this collection point worked art historians and other personnel who inventoried the loot before sending it to Germany. Göring also commanded that the loot would first be divided between Hitler and himself. Hitler later ordered that all confiscated works of art were to be made directly available to him. From the end of 1940 to the end of 1942, Göring traveled 20 times to Paris. In the Jeu de Paume museum, art dealer Bruno Lohse staged 20 expositions of the newly looted art objects, especially for Göring, from which Göring selected at least 594 pieces for his own collection. Göring made Lohse his liaison-officer and installed him in the ERR in March 1941 as the deputy leader of this unit. Items which Hitler and Göring did not want were made available to other Nazi leaders. Under Rosenberg and Göring's leadership, the ERR seized 21,903 art objects from German-occupied countries.

Other Nazi looting organizations included the Führermuseum, the organization run by the art historian Hans Posse, which was particularly in charge of assembling the works for the Führermuseum, the Dienststelle Mühlmann, operated by Kajetan Mühlmann which operated primarily in the Netherlands and in Belgium, and a Sonderkommando Kuensberg connected to the minister of foreign affairs Joachim von Ribbentrop, which operated first in France, then in Russia and North Africa. In Western Europe, with the advancing German troops, were elements of the "von Ribbentrop Battalion", named after Joachim von Ribbentrop. These men were responsible for entering private and institutional libraries in the occupied countries and removing any materials of interest to the Germans, especially items of scientific, technical, or other informational value.

Art collections from prominent Jewish families, including the Rothschilds, the Rosenbergs, the Wildensteins, and the Schloss Family, were the targets of confiscations because of their significant value. Also, Jewish art dealers sold art to German organizations—often under duress, e.g., the art dealerships of Jacques Goudstikker, Benjamin and Nathan Katz, and Kurt Walter Bachstitz. Also, non-Jewish art dealers sold art to the Germans, e.g., the art dealers De Boer and Hoogendijk in the Netherlands.

By the end of the war, the Third Reich amassed hundreds of thousands of cultural objects.

Art Looting Investigation Unit On 21 November 1944, at the request of Owen Roberts, William J. Donovan created the Art Looting Investigation Unit (ALIU) within the OSS to collect information on the looting, confiscation, and transfer of cultural objects by Nazi Germany, its allies and the various individuals and organizations involved; to prosecute war criminals and to restitute property. The ALIU compiled information on individuals believed to have participated in art looting, identifying a group of key suspects for capture and interrogation about their roles in carrying out Nazi policy. Interrogations were conducted in Bad Aussee, Austria.

ALIU reports and index The ALIU Reports detail the networks of Nazi officials, art dealers, and individuals involved in Hitler's policy of spoliation of Jews in Nazi-occupied Europe. The ALIU's final report included 175 pages divided into three parts: Detailed Interrogation Reports (DIRs), which focused individuals who played pivotal roles in German spoliation; Consolidated Interrogations Reports (CIRs); and a "Red Flag list" of people involved in Nazi spoliation. The ALIU Reports form one of the key records in the US Government Archives of Nazi Era Assets.

Detailed Intelligence Reports (DIR) The first group of reports detailing the networks and relations between art dealers and other agents employed by Hitler, Göring, and Rosenberg are organized by name: Heinrich Hoffmann, Ernst Buchner, Gustav Rochlitz, Gunter Schiedlausky, Bruno Lohse, Gisela Limberger, Walter Andreas Hofer, Karl Kress, Walter Bornheim, Hermann Voss, and Karl Haberstock.

Consolidated Interrogation Reports (CIR) A second set of reports detail the art looting activities of Göring (The Goering Collection), the art looting activities of the Einsatzstab Reichsleiter Rosenberg (ERR), and Hitler's Linz Museum.

ALIU List of Red Flag Names The Art Looting Intelligence Unit published a list of "Red Flag Names", organizing them by country: Germany, France, Switzerland, the Netherlands, Belgium, Italy, Spain, Portugal, Sweden, and Luxembourg. Each name is followed by a description of the person's activities, their relations with other people in the spoliation network and, in many cases, information concerning their arrest or imprisonment by Allied forces.

Soviet Union

After the initiation of Operation Barbarossa, Eastern Europe was relentlessly plundered by Nazi German forces. In 1943 alone, 9,000,000 tons of cereals, of fodder, of potatoes, and of meats were sent back to Germany. During the course of the German occupation, some 12 million pigs and 13 million sheep were seized by Nazi forces. The value of this plunder is estimated at 4 billion Reichsmarks. This relatively low number in comparison to the German-occupied nations of Western Europe can be attributed to the indiscriminate scorched-earth policy pursued by Nazi Germany and the retreating Soviet Union forces in the Eastern Front.*

To investigate and estimate Nazi plunder in the USSR during 1941 through 1945, the Soviet State Extraordinary Commission for Ascertaining and Investigating the Crimes Committed by the German-Fascist Invaders and Their Accomplices was formed on 2 November 1942. During the Great Patriotic War and afterward, until 1991, the Commission collected materials on Nazi crimes in the USSR, including incidents of plunder. Immediately following the war, the Commission outlined damage in detail to 64 of the most valuable Soviet museums, out of 427 damaged ones. In the Russian SFSR, 173 museums were found to have been plundered by the Nazis, with looted items numbering in the hundreds of thousands.

After the dissolution of the USSR, the Government of the Russian Federation formed the State Commission for the Restitution of Cultural Valuables to replace the Soviet Commission. Experts from this Russian institution originally consulted the work of the Soviet Commission, yet continue to catalog artworks lost during the war museum by museum. , lost artworks of 14 museums and the libraries of Voronezh Oblast, Kursk Oblast, Pskov Oblast, Rostov Oblast, Smolensk Oblast, Northern Caucasus, Gatchina, Peterhof Palace, Tsarskoye Selo (Pushkin), Novgorod, and Novgorod Oblast, as well as the bodies of the Russian State Archives and CPSU Archives, were cataloged in 15 volumes, all of which were made available online. They contain detailed information on 1,148,908 items of lost artworks. The total number of lost items is unknown so far, because cataloging work for other damaged Russian museums is ongoing.