Financial insurance plays an important role in market economy. It allows businesses and peoples to go through the period of economic slowdown with the fewest possible losses. Financial insurance sector developed in Poland in the 1990s however it has expanded dynamically over the past years. This article presents the development and importance of the financial insurance sector in Poland between 2004–2009. It evaluates the scope and the structure of financial insurance with regard to its registered forms, participants, gross written premiums, gross claims paid, balance on technical financial insurance account and selected ratios. At the same time the theoretical and legal aspects of the financial insurance sector in Poland were presented. Data on the development of the financial insurance sector in Poland was taken from the Central Statistical Office and the Polish Financial Supervision Authority.

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