| Code | Name | Region |
|---|---|---|
| DESPO | Sprockhovel | NW |
| DEPYK | Spyck | NW |
| DEAKL | Staaken | BB |
| DESBW | Stabelow | MV |
| DESTA | Stade | NI |
| DE84D | Stadecken-elsheim | RP |
| DESAO | Stadelhofen | BY |
| DESW4 | Stadelschwarzach | BY |
| DESTS | Stader Sand | NI |
| DESTJ | Stadlern | BY |
| DEST5 | Stadlern | BY |
| DE2SK | Stadt Kehl | BW |
| DESAL | Stadtallendorf | HE |
| DESDG | Stadtbergen | BY |
| DESTH | Stadthagen | NI |
| DEEIP | Speicher | RP |
| DESPF | Speichersdorf | BY |
| DEBSP | Speikern | BY |
| DESLE | Spelle | NI |
| DESPG | Spenge | NW |
| DEGGU | Spergau | ST |
| DESPE | Speyer | RP |
| DESPU | Spiegelau | BY |
| DEZDQ | Spiegelberg | BW |
| DESPI | Spiekeroog | NI |
| DESPV | Spiesen-elversberg | SL |
| DESKD | Spitzkunnersdorf | SN |
| DESMV | Splietsdorf | MV |
| DE78O | Spock | BW |
| DEQWE | Sponholz | MV |
| DESPQ | Sponholz Ot Warlin | |
| DESOZ | Spornitz | MV |
| DESIP | Spraitbach | BW |
| DESPK | Sprakensehl | NI |
| DESPH | Spreenhagen | BB |
| DESOA | Sontra | HE |
| DESGP | Sorgenloch | RP |
| DENWZ | Sornewitz | SN |
| DESNZ | Sornzig | SN |
| DESOR | Sorup | SH |
| DESEP | Sostrop | SH |
| DESGF | Sottrum | NI |
| DESOY | Soyen | BY |
| DESYP | Spabrucken | RP |
| DESPN | Spaden | NI |
| DESPA | Spaichingen | BW |
| DESPJ | Spall | RP |
| DESPL | Spalt | BY |
| DEBXS | Spandau/berlin | BE |
| DESPM | Spangdahlem | RP |