The Laws of War that administered over World War II were the Laws and Customs of War on Land (Hague II); July 29, 1899 SECTION III. - ON MILITARY AUTHORITY OVER HOSTILE TERRITORY.

These provide Germany is responsible for the Holocaust and restitution.

https://avalon.law.yale.edu/19th_century/hague02.asp

In 1929 the Geneva Convention, also governed, but was mostly limited to belligerent and militant prisoners of war, so Convention (IV) relative to the Protection of Civilian Persons in Time of War. Geneva, 12 August 1949, came into effect.

Said the Occupying Power shall be bound, for the duration of the occupation, to the extent that such Power exercises the functions of government in such territory. Poland's government was in exile in London.

So the 1949 Convention would apply to crimes of the Quisling or Vichy governments, not Poland. If there were individual war criminals, they could be held responsible in civil court.

Number of war criminals in Poland was no more than 3,500 - 7,000, which means based on a 35M population constituted 0.1 - 0.2% of Poles, so 99.8-99.9% of Poles are innocent. Why would their grandchildren and Polish government pay for the heirless properties lost to Occupiers?

The Terezin Declaration is a commitment not a signed obligation or law — why would it trump the international laws then in effect ?