Employer requirements: The US employer and its foreign branch employing the overseas worker must have a qualifying relationship. During the applicant’s US stay, the employer must conduct business in the United States and at least one other country.Employee requirements: The foreign national must have worked for the foreign employer for one year within the past three years in a managerial or executive role or in a position involving special knowledge. There is an exception for US locations operating for less than a year, qualifying under L-1 New Office provisions. This L-1 allows the visa applicant to work for the US company that filed the application.