Knowledge of collision dynamics of solid materials is fundamental to understand and predict the behavior of particulate macro processes such as in fluidized beds, mixers and granulators. Especially, particle collisions with the presence of liquids are still not fully understood. Many experimental investigations address energy dissipation due to the collision and the liquid involved. For this the so-called coefficient of restitution is often used, which is defined as ratio of rebound to impact velocity, as such describing dissipation of kinetic energy. In this work a numerical model based on force balances is proposed, which predicts the coefficient of restitution for normal and oblique collisions of a particle and a wet plate. The model is validated by extensive experiments regarding the influence of collision parameters such as collision velocity and angle, liquid properties as well as initial particle rotation. Good agreement between model and experiments is found for all investigated parameters.