The paper presents the volume and the structure of Jewish real estate property, located within the present territory of Poland (before WWII German Reich), included in the restitution proceedings. The problem of restitution has been shown against the background of legislative proceedings. The paper describes the subject of the proceedings and provides the characteristics of the Regulatory Commission. It also shows agreement proceedings which are quite common in such cases. The paper discusses the principles of appraisal of the contested real property, and presents the cases of waiving the right to restitution by the applicants. Further the author provides the characteristics of real property included in the restitution proceedings. Various classification criteria have been applied, such as: location of real property, type of real property, its present function, title to property, value of property, historic value of property, useful area, technical condition and designated use. The author describes some special cases of restituted property, such as destroyed cemeteries. Quite an interesting aspect of the discussed problem is such development of the restituted property which does not allow the former owners to change its function. It seems that the subject of real property restitution is one of the problems which have not yet been solved by the new member states of the European Union and it needs further studies and analyses.