The L-1 visa is a non-immigrant visa that allows companies to transfer employees from foreign offices to their U.S. offices. It is primarily designed for managers, executives, and specialized knowledge workers. There are two main types of L-1 visas: L-1A for managers and executives, and L-1B for employees with specialized knowledge. To qualify for an L-1 visa, the employee must have worked for the company abroad for at least one continuous year within the last three years. The U.S. company must have a qualifying relationship with the foreign company, such as being a parent, branch, or subsidiary.