Formating the output like this, should be done in your frontend program. It can be done in sql, but it's not gonna be pretty:
with employees (location,employee)
as ( select 'London','James'
union all select 'London','Eddie'
union all select 'London','Michelle'
union all select 'Madrid','Diego'
union all select 'Madrid','Julio'
union all select 'Madrid','Marta'
union all select 'Berlin','Heinze'
union all select 'Berlin','Rudi'
union all select 'Berlin','Lothar'
as (select location
,(row_number() over (order by location)-1)*3 as rn
group by location
from (select location as todisplay
select b.employee as todisplay
,a.rn+1 as rn
from tmp_location as a
inner join employees as b
select '' as todisplay
,rn+2 as rn
) as a
order by rn
ps.: remove the red section to query your own table.