Non-resident legal entities represent a smaller, but no less important part of each bank's portfolio, and are classified as several types of clients. The graduation thesis explains the scope and importance of non-resident legal entities and the provision of financial services, as well as the specifics and challenges of non-resident legal entities and banks in their mutual business relationship. The thesis also reviews the risks that banks are exposed to in doing business with non-resident legal entities, as well as ways of managing such risks. The thesis additionally deals with the analysis of status documentation, the procedure for verifying legal and natural persons involved in the company's operations when establishing a business relationship with the bank, as well as the offer of banking services to non-resident legal persons and their prices. Observing the representation of non-resident legal entities in the banking business 20 years ago, their structure, interest and needs for financial products and services offered by banks have changed significantly. The reasons why a legal entity, apart from the home country, needs to open an account in a country outside the home's headquarters is the desire to find new business opportunities in new markets, which also requires access to financial products and services in that country for business purposes. With the entry into the EU, as well as the recent introduction of the euro common currency as a legal means of payment within the national framework, the need for non-resident legal entities from the EU to open an account in the Republic of Croatia has decreased. Accordingly, the rules and procedures for the establishment of business cooperation, as well as the offer of products and services of banks with the relevant clients, are changing, therefore this area of ​​business has become additional challenging for the bank, although in some way facilitated, at least in the part of cross-border non-resident legal entities (EU), which have a significant share in the total portfolio of non-resident clients. In addition to the bank and its operations, the business of non-resident legal entities also has a broader economic significance, since they directly and indirectly affect the economy of the country in which they operate, therefore, the thesis concludes with a review in that direction as well.