The authors of this paper point out to the normative defining of financial leasing in domestic legislative practice, to the complexity of this new contract form as trilateral legal affairs, in which three persons participate (the leasing provider, leasing recipients and distributor of the leasing object), as well as two contracts. The most important legal regulation of complex leasing arrangement on the international level was implemented within UNIDROIT, dating back to 1988. The range of international regulations and experience of comparative legislation have indicated to the need for the leasing business relationship to be regulated by domestic law. Favorable circumstances for the leasing business relationship led to the enactment of the Law on financial leasing in 2003, as lex specialis, making our country part of the small number of countries which regulate these legal affairs, but only in financial (indirect) leasing, not in operative (direct) leasing.