L-1 Branch Office Requirements

The L-1 regulation defines a branch as an operating division or office of the same organization housed in a different location.

That definition should be distinguished from separately incorporated companies.

A qualifying branch structure can exist when one organization registers or operates an office in another jurisdiction without creating a distinct company.

The filing should establish that the foreign and U.S. operations are legally the same organization.

A foreign corporation can register to do business in a U.S. state while remaining the same legal entity.

The exact organizational documents should determine whether the operation is a branch or a separately formed entity.

Merely registering an address or appointing an agent is not enough.

The qualifying organization must conduct regular, systematic, and continuous business activities as required by the L regulations.

If the organization has been doing business through the U.S. branch for less than one year, the new office rules may apply.

That creates additional evidence and duration requirements.

• Foreign incorporation documents
• U.S. foreign qualification registration
• Branch registration
• Tax identification records
• Business licenses
• Bank and operating records
• Organizational records