| Paderborn | 6 Paderborn Hotels |
| Papenburg | 4 Papenburg Hotels, 4 Vacation Rentals |
| Pappenheim | 1 Pappenheim Vacation Rental |
| Parchtitz | 1 Parchtitz Vacation Rental |
| Parkstein | 2 Parkstein Vacation Rentals |
| Parsberg | 1 Parsberg Hotel |
| Pasewalk | 1 Pasewalk Hotel |
| Passau | 10 Passau Hotels, 2 Bed and Breakfast, 1 Vacation Rental |
| Pattensen | 1 Pattensen Hotel |
| Pawesin | 1 Pawesin Hotel |
| Peine | 1 Peine Hotel, 1 Bed and Breakfast |
| Peiting | 2 Peiting Hotels, 2 Vacation Rentals |
| Pellworm | 2 Pellworm Vacation Rentals |
| Penzberg | 1 Penzberg Hotel |
| Perl | 1 Perl Hotel |
| Perlesreut | 1 Perlesreut Hotel, 1 Bed and Breakfast |
| Petersdorf | 1 Petersdorf Vacation Rental |
| Petershagen | 1 Petershagen Hotel |
| Pettendorf | 1 Pettendorf Hotel |
| Pfaffroda Hallbach | 1 Pfaffroda Hallbach Hotel |
| Pfalzgrafenweiler | 4 Pfalzgrafenweiler Hotels |
| Pfeffenhausen | 1 Pfeffenhausen Hotel |
| Pfiffelbach | 1 Pfiffelbach Hotel |
| Pfinztal | 1 Pfinztal Hotel |
| Pfofeld Langlau | 1 Pfofeld Langlau Hotel |
| Pforzheim | 6 Pforzheim Hotels |
| Pfronten | 15 Pfronten Hotels, 1 Bed and Breakfast, 15 Vacation Rentals |
| Pfullendorf | 1 Pfullendorf Hotel |
| Pfullingen | 1 Pfullingen Hotel |
| Pfungstadt | 1 Pfungstadt Hotel, 1 Vacation Rental |
| Philippsburg | 1 Philippsburg Hotel |
| Philippsreut | 2 Philippsreut Hotels |
| Philippsthal | 1 Philippsthal Hotel |
| Piding | 1 Piding Hotel, 3 Vacation Rentals |
| Piesport | 1 Piesport Hotel |
| Pinneberg | 2 Pinneberg Hotels |
| Pirmasens | 2 Pirmasens Hotels, 1 Vacation Rental |
| Pirna | 2 Pirna Hotels, 1 Bed and Breakfast, 2 Vacation Rentals |
| Planegg | 1 Planegg Hotel |
| Plattling | 1 Plattling Hotel |
| Plau | 3 Plau Hotels, 3 Vacation Rentals |
| Plaue | 1 Plaue Hotel |
| Plauen | 4 Plauen Hotels |
| Plech | 1 Plech Hotel |
| Pleidelsheim | 1 Pleidelsheim Hotel |
| Plein | 1 Plein Hotel |
| Pleinfeld | 1 Pleinfeld Hotel |
| Pliening | 1 Pliening Hotel |
| Plochingen | 2 Plochingen Hotels |
| Ploen | 1 Ploen Hotel, 1 Vacation Rental |
| Pluderhausen | 1 Pluderhausen Hotel |
| Pobershau | 1 Pobershau Bed and Breakfast, 1 Vacation Rental |
| Poecking | 3 Poecking Hotels |
| Poessneck | 1 Poessneck Hotel |
| Pohlheim | 1 Pohlheim Hotel |
| Poing | 2 Poing Hotels |
| Polle | 1 Polle Hotel |
| Poppenhausen | 1 Poppenhausen Hotel, 1 Bed and Breakfast |
| Porta Westfalica | 1 Porta Westfalica Hotel |
| Potsdam | 12 Potsdam Hotels, 6 Bed and Breakfast, 4 Vacation Rentals |
| Pottenstein | 3 Pottenstein Hotels, 1 Vacation Rental |
| Preetz | 2 Preetz Hotels |
| Prenzlau | 3 Prenzlau Hotels |
| Prerow | 1 Prerow Hotel, 4 Vacation Rentals |
| Preussisch Oldendorf | 1 Preussisch Oldendorf Hotel |
| Prichsenstadt | 1 Prichsenstadt Hotel |
| Prien | 9 Prien Hotels, 1 Vacation Rental |
| Pronstorf | 1 Pronstorf Hotel, 1 Vacation Rental |
| Prum | 2 Prum Hotels |
| Prumzurlay | 1 Prumzurlay Hotel |
| Puchheim | 2 Puchheim Hotels, 1 Bed and Breakfast |
| Pulheim | 1 Pulheim Hotel |
| Pullach | 1 Pullach Hotel |
| Pulsnitz Friedersdorf | 1 Pulsnitz Friedersdorf Hotel |
| Putbus | 2 Putbus Hotels, 1 Bed and Breakfast, 1 Vacation Rental |
| Puttlingen | 1 Puttlingen Hotel |
| Pyrmont | 4 Pyrmont Hotels |
