| Code | Name | Region |
|---|---|---|
| DEMAC | Maisach | BY |
| DEMTB | Maitenbeth | BY |
| DEMAW | Malbergweich | RP |
| DEMCN | Malchin | MV |
| DETJE | Lutjenburg | SH |
| DELJE | Lutjensee | SH |
| DEL5U | Lutten | NI |
| DE73P | Lutter Am Barenberge | NI |
| DE66X | Lutterbek | SH |
| DELTW | Luttow | MV |
| DELTO | Lutzelbach | HE |
| DESXZ | Lutzen | ST |
| DELZH | Lutzerath | RP |
| DE63S | Lutzhorn | SH |
| DELYC | Lychen | BB |
| DEMB3 | Maasbull | SH |
| DEMAO | Maasholm | SH |
| DEZBQ | Machern | SN |
| DEMCB | Mackenbach | RP |
| DEMGA | Magdala | TH |
| DEMAG | Magdeburg | ST |
| DEMAS | Magstadt | BW |
| DEMAB | Mahlberg | BW |
| DEMAH | Mahlberg | NW |
| DELWL | Ludwigswinkel | RP |
| DE5LU | Luebesse | MV |
| DELUU | Lugau (erzgebirge) | SN |
| DELDE | Lugde | NW |
| DELXH | Luhden | NI |
| DELWI | Luhe-wildenau | BY |
| DELLS | Lulsdorf | NW |
| DELLF | Lulsfeld | BY |
| DE68J | Lunden | SH |
| DELQH | Lunebach | RP |
| DELBG | Luneburg | NI |
| DELUE | Lunen | NW |
| DELOW | Lunow | BB |
| DELUP | Lupburg | BY |
| DEUSC | Lusche | NI |
| DE64F | Luschendorf | SH |
| DELUJ | Lustadt | RP |
| DE55J | Lutau | SH |
| DELT9 | Lutgenrode | NI |
| DEZAX | Lutherstadt Wittenberg | ST |
| DELKA | Lucka | SN |
| DELCK | Lucka | TH |
| DELRD | Luckau | BB |
| DELKW | Luckau (wendland) | NI |
| DELUC | Luckenbach | RP |
| DELUQ | Luckenwalde | BB |