Yes.
The allowances directly linked to the posting (or posting allowance) shall be regarded as forming part of the remuneration to the extent to which they are not paid as reimbursement of expenses actually incurred by reason of the posting, such as travel, accommodation and food expenses.
The undertaking posting workers to the territory of the Grand Duchy of Luxembourg is required to reimburse the expenses for travel, accommodation or food to the posting workers concerned.
All the allowances directly linked to the posting shall be regarded as paid in respect of reimbursement of costs actually incurred as a result of the posting, unless the conditions of work and employment laid down by the legal, regulatory and administrative provisions, or those deriving from collective agreements declared to be generally binding or from an agreement reflecting inter-professional social dialogue declared to be generally binding, which apply to the employment relationship, determine the components of the allowances which are designed to reimburse expenses incurred as a result of the posting and those which form part of the remuneration.
Definition
An allowance directly linked to the posting (or a posting allowance) which forms part of remuneration shall be taken to mean the sum that is paid to the posted worker to offset the difference between the posted worker’s basic remuneration and the remuneration payable in Luxembourg.