Many tourism destinations wish to be part of the luxury tourism; boasting the merits of the new constructions ex nihilo, they think imposing themselves in the field of luxury tourism without knowing the basis. However luxury cannot be decreed. Luxury lies with a system of production of specific offers. It favours unique establishments located in exceptional environments (natural or historical), sometimes in the heart of major capitals for exclusive enjoyment among one’s peers. The objective of this study is to identify luxury in the tourism field, to define its indicators and to identify the necessary conditions of luxury tourism through specialised establishments, places and destinations.