An undertaking established abroad may post its workers to the territory of the Grand Duchy of Luxembourg provided that there is an employment relationship between the posting undertaking and the worker throughout the period of posting.
The postings must take place under a contract for the provision of services relating to a precise purpose or activity limited in time and coming to an end upon attainment of the purpose of the contract.
Furthermore, the posting undertaking must engage in a genuine and substantial economic activity in its country of origin.
Finally, the posting undertaking is required to make a posting declaration to the ITM on the electronic platform intended for this purpose at the latest upon the start of the work on Luxembourg territory.