Leasing is a combination of economic and legal relationships that arise in connection with a leasing contract, including the acquisition of a leasing object. The leasing market in the European Union is much more developed than the similar market in the Republic of Moldova and in terms of the size of the leasing conditions. Leaseurope is governed by a board of directors and a general assembly. The Management Board is assisted in its work by technical committees and steering groups covering various industrial sectors. The members of these bodies are practitioners or industry representatives appointed by the Leaseurope member associations. Analyzing the development of leasing operations in the Leaseurope countries, it can be mentioned that the main share in the volume of leasing operations belongs to the cars, the main share of the clients being the companies in the service sphere and the highest growth rates of the leasing market the means of transport. In the Leaseurope countries, there is an important role of leasing services to finance businesses, which supports the development of the business environment in these countries as a whole.