This article presents the characteristics of the legal aspects of euthanasia in Poland and in selected European countries. The key element of the considerations is the presentation of the legal regulation of euthanasia in Poland against the background – often detailed and precise solutions adopted in the European countries (specially EU), which define the legal conditions for carrying out this type of “medical services”. These solutions are presented from the point of view of the legal conditions for ensuring the legality of treatments falling within the concept of “euthanasia”, which in European legislation are most often classified as “assisted suicide” treatments and are associated with the provisions of the so-called “living wills”. The authors intended the article to be part of the discussion on potential changes in Polish legislation.