Securitisation transactions have been receiving increased attention as attractive alternatives for Polish companies, especially those who can derive large pools of receivables from the debtors which are consumers or small/middle enterprises. This includes banks, insurers, financial institutions, leasing companies, and other firms. The aim of this legal framework is to bring up the legal and tax aspects of securitisation financing in Poland. In order to achieve this task, several regulations need to be examined since there is no separate act on securitisation that covers all of the relevant issues.