| Linux User Group Ottobrunn / München Südost | Bavaria |
| Linux User Group Peine e.V. | Lower Saxony |
| Linux User Group Saar e.V. | Saarland |
| Linux User Group Stormarn | Schleswig-Holstein |
| Linux User Group Ulm | Baden-Württemberg |
| Linux User Group Walsrode | Lower Saxony |
| Linux User im Bereich der Kirchen e.V. | Saarland |
| Linux User Schwabach | Bavaria |
| Linux Usergroup Ostwestfalen-Lippe | North Rhine-Westphalia |
| Linux Users Group Bremen | Bremen |
| Linux-Club | Berlin |
| LINUX-Infopage.de | North Rhine-Westphalia |
| Linux-Magazin | Bavaria |
| Linux-Systeme GmbH | North Rhine-Westphalia |
| Linux/Unix Usergroup Sankt Augustin | North Rhine-Westphalia |
| LinuxCommunity | Bavaria |
| LinuxMintUsers.de | Berlin |
| LinuxTag e.V. | North Rhine-Westphalia |
| LinuxUser | Bavaria |
| Linvelo | |
| Lipotype GmbH | |
| Lipp GmbH | |
| Lippe-Net Online-Service | Hesse |
| LIQID Asset Management GmbH | Berlin |
| Liquid Legal Institute e.V. | |
| Liquiditeam GmbH | Lower Saxony |
| Liquidmedia | Hamburg |
| LIS GmbH | North Rhine-Westphalia |
| LIS Logistische Informationssysteme Aktiengesellschaft | North Rhine-Westphalia |
| Lisa Blum | North Rhine-Westphalia |
| Lisa GmbH | Rhineland-Palatinate |
| LiSA Retail Innovation GmbH | |
| LiSA Retail Innovation GmbH | |
| Lise GmbH | North Rhine-Westphalia |
| Lisocon GmbH | Lower Saxony |
| Lissi GmbH | |
| LITE Games GmbH | |
| Litebyte GmbH | |
| Litotes Software Project | Bavaria |
| LITTLE BIRD GmbH | Berlin |
| LIVEBUY GmbH | |
| LiveEO GmbH | |
| Livestep UG (haftungsbeschränkt) & Co. KG | Baden-Württemberg |
| LiveZilla GmbH | Baden-Württemberg |
| Living The Net | |
| LivingData Gesellschaft für angewandte Informationstechnologien mbH | |
| LKSoftWare GmbH | Hesse |
| LLH Software | Berlin |
| LMO GmbH | North Rhine-Westphalia |
| LMSCloud GmbH | |