This is a question about after the return to normalcy from the pandemic. From an immigration perspective, are L-1B visa holders allowed to work remotely/work from home from within the U.S.? Does it matter whether the employee's house (where she will work from) is near the designated company office location or not?
And lastly, would you expect difficulty with getting the L-1B visa in the first place if the intention is to work remotely/from home (but within the U.S.)?
L-1B holders, unlike H-1B employees, are not geographically tied down. You can work from anywhere. Further, if you work and report in-house and not to a client, you should even be able to change locations without any amendments to your L-1B petition. Only L-1B visa holders who work at third-party sites are subject to certain limitations; the most important one is that you continue to be an "employee" under the company's control that petitioned for you. I can see no reason why the location should interfere with a visa at the consulate.
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