Thank you for your fast responses.

After SSH login as root I find myself in the /storage directory with the prompt

LibreELEC (official): 10.95.0 (RPi2.arm)

<device>:~ #

As I was not aware of being already in in the /storage directory I wrongly followed the first step of the wiki which instructs to:

Quote

Connect to your LibreELEC HTPC with SSH.

mkdir /storage/recordings

So I erroneously created a /storage/storage/recordings directory.

For me an instruction like:

~ # mkdir /recordings

and in step 2 accordingly:

~ # nano /.config/system.d/storage-recordings.mount

or the gedakc hint:

Quote

Normally the root user has a home directory of / but on LibreELEC the root user has a home directory of /storage

would have been more helpful.
It also would have saved me and you some time, if I found the reason for my misunderstanding by myself and if I had studied other parts of the the well written and inviting wiki more thoroughly before configuring the network share and writing this comment.

There is a wrong path template in

Mount Network Share

SMB Shares

2.

Create the .mount file:

wrong:

Quote

nano /storage/.config/system.d/storage-recordings.mount

the directory for storage-recordings.mount

should be:

~/.config/system.d/storage-recordings.mount