No, employees are not allowed to change companies while on an L-1 visa. An L-1 visa is given specifically to managers, executives or employees with specialized knowledge of international companies so they can work for the US branch. An eligible employee will only be able to use L-1 visa for a specific company that he/she has been working already for at least one year continuously over the last three years.
For L-1 visa holders in the US who want to change employers, you should get another non-immigrant working visa to be able to do so. Available options include H-1B, O-1, and TN visa (for Canadians and Mexicans only). You can also leave the US, work for a year with a company that has a US branch, and apply for a new L-1 visa.
Note: This is not a legal advice.
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