| Laatzen | 4 Laatzen Hotels |
| Laboe | 1 Laboe Hotel, 1 Vacation Rental |
| Ladbergen | 2 Ladbergen Hotels |
| Laer | 2 Laer Hotels |
| Lage Horste | 1 Lage Horste Hotel |
| Lahnstein | 1 Lahnstein Hotel |
| Lahr | 1 Lahr Hotel |
| Lahr Schwarzwald | 4 Lahr Schwarzwald Hotels |
| Laichingen | 1 Laichingen Hotel |
| Lalling | 3 Lalling Hotels, 1 Vacation Rental |
| Lam | 5 Lam Hotels |
| Lampertheim | 1 Lampertheim Hotel |
| Landau in der Pfalz | 1 Landau in der Pfalz Hotel |
| Landkirchen | 1 Landkirchen Vacation Rental |
| Landsberg | 3 Landsberg Hotels |
| Landshut | 3 Landshut Hotels, 1 Bed and Breakfast |
| Landstuhl | 4 Landstuhl Hotels |
| Langdorf | 1 Langdorf Bed and Breakfast |
| Langelsheim | 3 Langelsheim Hotels |
| Langen | 1 Langen Hotel |
| Langenargen | 6 Langenargen Hotels, 1 Vacation Rental |
| Langenau | 1 Langenau Hotel |
| Langenberg | 1 Langenberg Hotel |
| Langenfeld | 2 Langenfeld Hotels, 1 Vacation Rental |
| Langenhagen | 4 Langenhagen Hotels |
| Langenoog | 1 Langenoog Hotel |
| Langenzenn | 1 Langenzenn Hotel |
| Langeoog | 4 Langeoog Hotels, 8 Vacation Rentals |
| Langerringen | 1 Langerringen Hotel |
| Langgoens | 1 Langgoens Hotel |
| Langscheid | 1 Langscheid Bed and Breakfast |
| Lanke Utzdorf | 1 Lanke Utzdorf Hotel |
| Lastrup | 1 Lastrup Hotel |
| Laubach | 1 Laubach Hotel |
| Lauchheim | 1 Lauchheim Hotel |
| Lauchringen | 1 Lauchringen Hotel |
| Lauda Konigshofen | 1 Lauda Konigshofen Hotel, 1 Vacation Rental |
| Laudenbach | 2 Laudenbach Hotels |
| Lauenburg | 1 Lauenburg Hotel |
| Laufeld | 1 Laufeld Hotel |
| Laufen | 1 Laufen Hotel |
| Laufenburg | 1 Laufenburg Hotel |
| Lauffen am Neckar | 2 Lauffen am Neckar Hotels |
| Lauingen | 1 Lauingen Hotel |
| Laupheim | 1 Laupheim Hotel |
| Lausick | 1 Lausick Hotel |
| Lauta | 1 Lauta Hotel |
| Lautenbach | 1 Lautenbach Hotel |
| Lauterbach | 1 Lauterbach Hotel, 1 Vacation Rental |
| Lauterbach Schwarzwald | 1 Lauterbach Schwarzwald Hotel, 3 Vacation Rentals |
| Lauterecken | 1 Lauterecken Hotel |
| Lechbruck | 6 Lechbruck Vacation Rentals |
| Leer | 1 Leer Hotel, 1 Vacation Rental |
| Leese | 1 Leese Hotel |
| Legde | 1 Legde Hotel |
| Lehnin | 1 Lehnin Hotel |
| Lehrte | 1 Lehrte Hotel |
| Leimbach | 1 Leimbach Hotel |
| Leimen | 4 Leimen Hotels |
| Leinfelden Echterdingen | 3 Leinfelden Echterdingen Hotels |
| Leinsweiler | 3 Leinsweiler Hotels |
| Leipzig | 28 Leipzig Hotels, 7 Bed and Breakfast, 2 Hostels, 3 Vacation Rentals |
| Leissling | 1 Leissling Hotel |
| Lembruch | 2 Lembruch Hotels |
| Lemforde | 1 Lemforde Hotel |
| Lemgo | 3 Lemgo Hotels |
| Lemkenhafen | 1 Lemkenhafen Vacation Rental |
| Lengefeld | 1 Lengefeld Hotel, 1 Vacation Rental |
| Lengenfeld | 1 Lengenfeld Hotel, 1 Vacation Rental |
| Lenggries | 2 Lenggries Hotels, 2 Bed and Breakfast, 2 Vacation Rentals |
| Lennestadt | 9 Lennestadt Hotels, 1 Vacation Rental |
| Lenzkirch | 2 Lenzkirch Hotels |
| Leonberg | 2 Leonberg Hotels |
| Leutenberg | 1 Leutenberg Hotel, 1 Vacation Rental |
| Leverkusen | 2 Leverkusen Hotels |
| Lich | 1 Lich Hotel |
| Lichtenau | 1 Lichtenau Hotel |
| Lichtenfels | 3 Lichtenfels Hotels, 1 Vacation Rental |
| Lichtenstein Honau | 1 Lichtenstein Honau Hotel |
| Liebenstein | 1 Liebenstein Hotel |
| Liebenwalde | 1 Liebenwalde Hotel |
| Liebenzell | 2 Liebenzell Hotels |
| Liebstadt | 1 Liebstadt Hotel |
| Liesenich | 2 Liesenich Vacation Rentals |
| Limbach Oberfrohna | 1 Limbach Oberfrohna Hotel |
| Limburg | 3 Limburg Hotels |
| Lindau | 11 Lindau Hotels, 1 Vacation Rental |
| Lindberg | 1 Lindberg Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Lindenberg | 1 Lindenberg Hotel, 2 Vacation Rentals |
| Lindenfels | 3 Lindenfels Hotels |
| Lindlar | 1 Lindlar Hotel |
| Lippersdorf Erdmannsdorf | 1 Lippersdorf Erdmannsdorf Hotel |
| Lippetal Lippborg | 1 Lippetal Lippborg Hotel |
| Lippspringe | 1 Lippspringe Hotel |
| Lippstadt | 4 Lippstadt Hotels |
| List | 1 List Vacation Rental |
| Lobau | 1 Lobau Hotel |
| Loef | 1 Loef Hotel |
| Loeffingen | 2 Loeffingen Hotels |
| Loehne | 1 Loehne Hotel |
| Loerrach | 4 Loerrach Hotels |
| Loewenstein | 1 Loewenstein Hotel |
| Lohberg | 4 Lohberg Hotels, 1 Bed and Breakfast, 3 Vacation Rentals |
| Lohmar | 2 Lohmar Hotels |
| Lohme | 1 Lohme Hotel, 2 Vacation Rentals |
| Lohmen | 1 Lohmen Hotel |
| Lohne | 1 Lohne Hotel |
| Lohr | 3 Lohr Hotels |
| Losheim am See | 1 Losheim am See Hotel |
| Lossburg | 1 Lossburg Hotel, 2 Vacation Rentals |
| Lubbenau | 1 Lubbenau Hotel |
| Luckenwalde | 4 Luckenwalde Hotels |
| Ludersburg | 1 Ludersburg Hotel |
| Ludersfeld | 1 Ludersfeld Hotel |
| Ludinghausen | 1 Ludinghausen Hotel |
| Ludiwigswinkel | 1 Ludiwigswinkel Hotel |
| Ludorf Zielow | 1 Ludorf Zielow Hotel |
| Ludwigsburg | 3 Ludwigsburg Hotels |
| Ludwigshafen | 1 Ludwigshafen Hotel |
| Ludwigslust | 1 Ludwigslust Hotel |
| Ludwigsstadt | 1 Ludwigsstadt Hotel |
| Ludwigswinkel | 1 Ludwigswinkel Hotel |
| Luebben | 2 Luebben Hotels, 1 Bed and Breakfast |
| Luebbenau | 1 Luebbenau Hotel |
| Luebberstedt | 1 Luebberstedt Vacation Rental |
| Luebeck | 11 Luebeck Hotels, 4 Vacation Rentals |
| Luedenscheid | 2 Luedenscheid Hotels |
| Lueneburg | 7 Lueneburg Hotels |
| Luenen | 4 Luenen Hotels |
| Lugde | 3 Lugde Hotels |
| Luhme | 1 Luhme Hotel |
| Luisenthal | 1 Luisenthal Hotel |
| Lutjensee | 3 Lutjensee Hotels |
| Lutzerath | 1 Lutzerath Hotel |
| Lutzschena | 1 Lutzschena Hotel |
| Lychen Wurlgrund | 1 Lychen Wurlgrund Hotel |
