EN
The aim of the paper is to indicate the fact that leasing in Poland is a kind of service playing bigger and bigger part in financing investment and exerting a considerable influence on the development of the national economy. The analysis conducted in the paper is based on specialist literature , information from the leasing branch and opinions of leasing market experts.The analysis of leasing companies indicates that the following years will bring further rapid development of the Polish leasing market and the increase of its share in financing investment. The development of the branch and its legal grounds (aiming to harmonize the Polish law with EU law) seems to be a serious reason confirming the development of the national economy characterized by a wider and wider openness to international cooperation.