- Library and archives activities
- Life insurance
- Legal activities
- Land transport and transport via pipelines
- Locksmiths
- Landscape care and maintenance service activities
- Labor and employment law
- Loan companies
- Latin american restaurants
- Libraries, archives, museums and other cultural activities
- Legal and accounting activities
- Lighting stores
- Leasing construction machinery
- Logging
- Leasing of intellectual property and similar products, except copyrighted works