And here the essential parts from the documentation:

Mount units may either be configured via unit files, or via /etc/fstab

(see fstab(5) for details). Mounts listed in /etc/fstab will be converted

into native units dynamically at boot and when the configuration of the

system manager is reloaded. In general, configuring mount points through

/etc/fstab is the preferred approach. See systemd-fstab-generator(8) for

details about the conversion.

Further down you'll find this:

Where=



    Takes an absolute path of a file or directory for the mount point;

    in particular,the destination cannot be a symbolic link. If the

    mount point does not exist at the time of mounting, it is created

    as directory.