| Levity Ai GmbH | |
| Lewa Attendorn GmbH | North Rhine-Westphalia |
| LEWO | |
| Lewron GmbH | Berlin |
| LEX AI GmbH | |
| Lexasoft.de | Bavaria |
| LexCom Informationssyteme GmbH | Bavaria |
| Lexware | Baden-Württemberg |
| Lexy Host Projekt von Comnexmedia UG (haftungsbeschränkt) | Rhineland-Palatinate |
| LF Solutions GmbH | North Rhine-Westphalia |
| LF.net Netzwerksysteme GmbH | |
| LF1 GmbH | |
| LHC International | |
| Lhotse Technologies GmbH | |
| LI.FI Service GmbH | |
| LIB-IT DMS GmbH | Baden-Württemberg |
| Libelle AG | Baden-Württemberg |
| Liberbyte GmbH | |
| Libify Technologies GmbH | |
| LibreOffice | Berlin |
| license.rocks GmbH | |
| Licenturion GmbH | Berlin |
| Lichtblick Digital GmbH | |
| Lidrotec GmbH | |
| Liebchen+Liebchen GmbH | Hesse |
| Liebherr-International Deutschland GmbH | |
| Liedtke & Kern GmbH | Bavaria |
| Lieske-Elektronik e.K. | Baden-Württemberg |
| Life & Brain GmbH | |
| Life Molecular Imaging GmbH | |
| Life Science Inkubator GmbH | |
| Life Science Valley GmbH | |
| LifeArt Technologie GmbH | Berlin |
| LifeTime GmbH | Hamburg |
| LIFT For Future GmbH | |
| Liga Invest KG | |
| Light-Soft Individualsoftware | Lower Saxony |
| Lighthouse MCS GmbH | Schleswig-Holstein |
| LightnTec | |
| LightShape GmbH & Co. KG | |
| LightsOn GmbH | |
| Lightup Network Solutions GmbH & Co. KG | Hesse |
| Lightweb Media | Bavaria |
| Lignomat GmbH | Bavaria |
| Liley Webdesign Hamburg | Hamburg |
| Lilium GmbH | |
| LILLYDOO GmbH | |
| Limbach Gruppe SE | Hesse |
| Limbic Entertainment GmbH | Hesse |
| Limburg XP | Hesse |