The L visa is a nonimmigrant visa category in the United States that facilitates the intracompany transfer of employees within multinational companies. Divided into two subcategories, L-1A for managers and executives and L-1B for employees with specialized knowledge, this visa allows qualified individuals to work temporarily in the U.S. after having been employed by a related foreign company. The L visa aims to enhance business operations by enabling companies to transfer key personnel to U.S. offices, fostering collaboration and knowledge exchange between international branches.