| Lutz Bongen GmbH | North Rhine-Westphalia |
| Lutz Ebert Design | Baden-Württemberg |
| Lutz Elektronik GmbH | Baden-Württemberg |
| Lutzbeyer | Lower Saxony |
| LUX Automation GmbH | North Rhine-Westphalia |
| lux-marketing GmbH | |
| Luxea GmbH | Saarland |
| Luxion AG | Hesse |
| LuxusMail | |
| LW Datentechnik GmbH | Baden-Württemberg |
| LWL-Sachsenkabel GmbH | Saxony |
| LWS Werbung GmbH | North Rhine-Westphalia |
| LWsystems GmbH & Co. KG | Lower Saxony |
| lxml | |
| Lyceum Technology Germany GmbH | |
| LykonDX GmbH | |
| Lyncker & Theis GmbH | Hesse |
| Lyncronize GmbH | |
| LYNQTECH GmbH | |
| Lyntics GmbH | |
| Lyocontract GmbH | |
| LZW Capital GmbH | |
| M & G - Medienagentur und Verlag | Saarland |
| M&H Holding GmbH | Berlin |
| M&M Software GmbH | Baden-Württemberg |
| M&P Motion Control and Power Electronics GmbH | Saxony |
| M+M Management + Marketing Consulting GmbH | Hesse |
| M+R Multitronik GmbH | Schleswig-Holstein |
| M-Base Engineering+Software GmbH | North Rhine-Westphalia |
| m-e-g GIS GmbH Vermessung und Datenverarbeitung | Brandenburg |
| M-Invent Solutions GmbH | |
| M-Labs GmbH | Saxony |
| m-mediendesign.de | Hesse |
| M-net Telekommunikations GmbH | Bavaria |
| M-Squad GmbH | Bavaria |
| M. Arzberger GmbH | Bavaria |
| M. Föhrenbach GmbH | Baden-Württemberg |
| M. Richter GmbH & Co. KG | Baden-Württemberg |
| M.A.C. Centercom GmbH | Baden-Württemberg |
| M.I.T. e-Solutions GmbH | Hesse |
| M.O.P Management-Organisations-Partner GmbH | |
| M.O.S.S. Computer Grafik Systeme GmbH | Bavaria |
| M.S.-Interactive-Media | |
| M.Tech Accelerator | |
| M1 development | |
| M2-Automation GmbH | |
| M24 Labs GmbH | |
| M2L Agency GmbH | Bavaria |
| m2m Systems GmbH | Bavaria |
| m2p-labs | |