Yes.
A temporary employment agency established abroad, which posts its employees to Luxembourg, is required to make a posting declaration to the ITM (cf. D15a7).
The temporary work agency is moreover required to disclose the data identifying the user undertaking to the ITM.
The temporary work agency must also keep the documents referred to in Article L.142-3 of the Labour Code for the duration of the posting at the workplace of the worker posted to Luxembourg territory or in any place accessible to the reference person, and present those documents, within the time limit set, at the request of the ITM or the other competent authorities (cf. D15a8).