| Lhold W AS | | 2026 |
| Liatoppen AS | Real estate | 2016 |
| Liavegen Eiendom AS | Real estate | 2022 |
| Lieråsen Utvikling AS | Real estate | 2023 |
| Lille Florine AS | Wholesale & retail | 2025 |
| Lillemors Hage AS | Real estate | 2020 |
| Lillestrøm Holding AS | Arts & recreation | 2020 |
| Lilly Skjønnhet AS | Other services | 2025 |
| Linddahl AS | Administrative & support | 2025 |
| Linden Holdig AS | | 2019 |
| Lindås Consult AS | Professional & scientific | 2022 |
| Lingling Tekstil AS | Wholesale & retail | 1999 |
| Lingling Tekstil Holding AS | Wholesale & retail | 2005 |
| Link Norway AS | Wholesale & retail | 1994 |
| Ljalja AS | Manufacturing | 2016 |
| Ljøgodt AS | Real estate | 2005 |
| LM Kosmetiske Hudklinikk AS | Health & social care | 2016 |
| Lm-Agentur AS | Wholesale & retail | 2019 |
| Logisoft.Ai AS | Information & communication | 2024 |
| Lokheim Trading AS | Wholesale & retail | 2018 |
| Lompekusk AS | Transport & logistics | 2020 |
| Lothlorien Invest AS | | 2016 |
| Lovisenberg Driftstjenester AS | Health & social care | 2015 |
| Lovisenberg Eiendomstjenester AS | Real estate | 2013 |
| Lovisenberg Rehabilitering AS | Health & social care | 2019 |
| Lovisenberg Utvikling AS | Real estate | 2018 |
| Lovp Holding AS | | 2021 |
| LR Bygg AS | Real estate | 2014 |
| LSG International Consulting AS | Professional & scientific | 2026 |
| Lucky Lama Invest AS | | 2024 |
| Luftdesignfabrikken AS | Wholesale & retail | 2012 |
| Luftig Eiendom AS | Real estate | 2019 |
| Lukas Byggtjenester AS | Construction | 2026 |
| Lundby Invest AS | Real estate | 2022 |
| Lunden Begravelsesbyrå AS | Other services | 2013 |
| Lunderinvest AS | | 2019 |
| Lundquist Eiendom AS | Real estate | 2011 |
| Lundring Eiendom AS | Real estate | 2017 |
| Luxhjem AS | Wholesale & retail | 2018 |
| LVD Scandinavia AS | Wholesale & retail | 1978 |
| Lyd & Bilde AS | Information & communication | 1995 |
| Lysfjord Holding AS | Professional & scientific | 2005 |
| Lysvang AS | Real estate | 2016 |
| Læringsverkstedet Alversund Barnehage AS | Education | 2022 |
| Læringsverkstedet Aronien Barnehage AS | Education | 2022 |
| Læringsverkstedet AS | Real estate | 1997 |
| Læringsverkstedet Askim Solkollen Barnehage AS | Education | 2022 |
| Læringsverkstedet Atlantis Naturbarnehage AS | Education | 2022 |
| Læringsverkstedet Bamsebo Barnehage AS | Education | 2022 |
| Læringsverkstedet Barnehage 3 AS | Education | 2023 |
| Læringsverkstedet Barnehage 4 AS | Education | 2023 |
| Læringsverkstedet Begby Doremi Barnehage AS | Education | 2022 |
| Læringsverkstedet Bekkeberget Naturbarnehage AS | Education | 2022 |
| Læringsverkstedet Bekkeveien Barnehage AS | Education | 2022 |
| Læringsverkstedet Bestum Barnehage AS | Education | 2022 |
| Læringsverkstedet Bispegra Barnehage AS | Education | 2022 |
| Læringsverkstedet Bjerke Panorama Barnehage AS | Education | 2022 |
| Læringsverkstedet Bjønnåsen Solkollen Barnehage AS | Education | 2022 |
| Læringsverkstedet Bjørndalen Barnehage AS | Education | 2022 |
| Læringsverkstedet Bjørnsrud Skog Barnehage AS | Education | 2022 |
| Læringsverkstedet Blindheim Naturbarnehage AS | Education | 2022 |
| Læringsverkstedet Blomsterdalen Barnehage AS | Education | 2022 |
| Læringsverkstedet Blåbærstien Barnehage AS | Education | 2022 |
| Læringsverkstedet Blåtoppen Barnehage AS | Education | 2022 |
| Læringsverkstedet Bodøsjøen Naturbarnehage AS | Education | 2022 |
| Læringsverkstedet Borgen Idrettsbarnehage AS | Education | 2022 |
| Læringsverkstedet Borre Idrettsbarnehage AS | Education | 2015 |
| Læringsverkstedet Bratteborg Barnehage AS | Education | 2022 |
| Læringsverkstedet Brekkåsen Idrettsbarnehage AS | Education | 2022 |
| Læringsverkstedet Bryn Barnehage AS | Education | 2022 |
| Læringsverkstedet Bråvannsåsen Barnehage AS | Education | 2022 |
| Læringsverkstedet Buenget Barnehage AS | Education | 2022 |
| Læringsverkstedet Bukkespranget Barnehage AS | Education | 2005 |
| Læringsverkstedet Bygdestua Barnehage AS | Education | 2022 |
| Læringsverkstedet Bøle Solkollen Barnehage AS | Education | 2022 |
| Læringsverkstedet Dal Barnehage AS | Education | 2022 |
| Læringsverkstedet Dalgårdtunet Barnehage AS | Education | 2022 |
| Læringsverkstedet Draget Barnehage AS | Education | 2022 |
| Læringsverkstedet Eid Barnehage AS | Education | 2022 |
| Læringsverkstedet Eidet Barnehage AS | Education | 2022 |
| Læringsverkstedet Ekeberg Idrettsbarnehage AS | Education | 2006 |
| Læringsverkstedet Ekornrud Barnehage AS | Education | 2022 |
| Læringsverkstedet Ekrene Natur Og Gårdsbarnehage AS | Education | 2022 |
| Læringsverkstedet Elstangen Doremi Barnehage AS | Education | 2022 |
| Læringsverkstedet Ervika Naturbarnehage AS | Education | 2022 |
| Læringsverkstedet Eydehavn Naturbarnehage AS | Education | 2022 |
| Læringsverkstedet Fagerlia Barnehage AS | Education | 2022 |
| Læringsverkstedet Fagertun Naturbarnehage AS | Education | 2022 |
| Læringsverkstedet Fana Gårds Og Friluftsbarnehage AS | Education | 2022 |
| Læringsverkstedet Faråna Barnehage AS | Education | 2022 |
| Læringsverkstedet Fidje Barnehage AS | Education | 2022 |
| Læringsverkstedet Fjeldebakkane Barnehage AS | Education | 2022 |
| Læringsverkstedet Flekkerøya Barnehage AS | Education | 2022 |
| Læringsverkstedet Folkeparken Idrettsbarnehage AS | Education | 2022 |
| Læringsverkstedet Fornebu Idrettsbarnehage AS | Education | 2022 |
| Læringsverkstedet Forus Barnehage AS | Education | 2022 |
| Læringsverkstedet Frøyland Gårdsbarnehage AS | Education | 1999 |
| Læringsverkstedet Furua Naturbarnehage AS | Education | 2002 |
| Læringsverkstedet Furukollen Idrettsbarnehage AS | Education | 2022 |
| Læringsverkstedet Gardstunet Naturbarnehage AS | Education | 2022 |