| L | Leipzig |
| LA | Landshut |
| LAU | Nürnberger Land |
| LB | Ludwigsburg |
| LD | Landau-Pfalz |
| LDK | Lahn-Dill-Kreis |
| LDS | Dahme-Spreewald |
| LER | Leer |
| LEV | Leverkusen |
| LG | Lüneburg |
| LI | Lindau |
| LIF | Lichtenfels |
| LIP | Lippe |
| LL | Landsberg-Lech |
| LM | Limburg-Weilburg |
| LÖ | Lörrach |
| LOS | Oder-Spree |
| LU | Ludwigshafen Rhein |
| LWL | Ludwigslust |