The Company for Location and Restitution of Holocaust Victims’ Assets Ltd. was established in 2006 in accordance with the designated law which was approved by the Knesset on December 16, 2005 – “The Holocaust Victims' Assets Law, Restitution to Heirs and Dedication to Assistance and Commemoration”. The tale of the law and of the founding of the Company take us 100 years back through the tunnel of the history of the Jewish people - through Zionism, the Holocaust of the Jewish People, to rebirth.

All the assets for which no heirs are found, are transferred for the Assistance of Holocaust Survivors in need and to support organizations whose purpose it is to commemorate the Holocaust and to support educational projects for Commemoration of the Holocaust