The Pension and Benefit Board is responsible for the application and administration of Dutch laws and regulations that offer financial support to victims of the Second World War and their next of kin.

The laws and regulations are an expression of the special solidarity that the Dutch people feel towards those who have been afflicted by the Second World War. These laws and regulations do not cater for payments of damages or smart money on account of suffering and have nothing to do with payments from Germany or Japan. Revenue from Dutch taxes covers the costs.

The financial support to recognised war victims is provided through pensions, monthly benefits and reimbursements or allowances for costs that have been incurred as a result of physical or mental consequences of their wartime experiences.

The PUR performs historical research and medical examinations to establish whether or not someone is a victim of persecution, a civilian war victim or a participant of the resistance. The amount of financial support is dependent on the outcome of medical examinations and financial inquiries. The decisions are made by Chambers, which consist out of people who are appointed by the Dutch Minister of Health, Welfare and Sport. The members of these Chambers have strong ties with the target groups of the various laws.