| Federal state or foreign country | Island | Mainland (not more than 100 km from coast) |
|---|---|---|
| Bremen | Bremen | |
| Bremerhaven am Luneort | ||
| Hamburg | Hamburg-Fuhlsbüttel | |
| Mecklenburg-Vorpommern [Mecklenburg-Western Pomerania] | Güttin/Rügen 1,2 | Anklam |
| Heringsdorf/Usedom 1,2 | Barth | |
| Peenemünde/Usedom 1,2 | Güstrow | |
| Neubrandenburg | ||
| Neustadt-Glewe | ||
| Parchim | ||
| Pasewalk | ||
| Pinnow | ||
| Purkshof | ||
| Rechlin-Lärz | ||
| Rerik-Zweedorf | ||
| Rostock | ||
| Schmoldow | ||
| Tutow | ||
| Waren/Vielist | ||
| Wismar-Müggenburg | ||
Niedersachsen [Lower Saxony] | Baltrum | Ahlhorn |
| Borkum | Barßel | |
| Juist | Blexen | |
| Langeoog | Diepholz | |
| Norderney | Emden | |
| Wangerooge | Ganderkesee | |
| Harle | ||
| Hüttenbusch | ||
| Karlshöfen | ||
| Kührstedt-Bederkesa | ||
| Lauenbrück | ||
| Leer-Papenburg | ||
| Lemwerder | ||
| Lüneburg | ||
| Norden-Norddeich | ||
| Cuxhaven-Nordholz | ||
| Oldenburg-Hatten | ||
| Quakenbrück | ||
| Rotenburg (Wümme) | ||
| Seedorf | ||
| Stade | ||
| Varrelbusch | ||
| Verden-Scharnhorst | ||
| Weser-Wümme | ||
| Westerstede-Felde | ||
| Wiefelstede/Conneforde | ||
| Wilhelmshaven | ||
Schleswig-Holstein | Fehmarn-Neujellingsdorf 1,2 | Ahrenlohe |
| Helgoland-Düne | Bredstedt | |
| Sylt 1 | Flensburg-Schäferhaus | |
| Wyk a. Föhr | Grube | |
| Pellworm | Uetersen-Heist | |
| Hartenholm | ||
| Heide-Büsum | ||
| Husum-Schwesing | ||
| Itzehoe, Hungriger Wolf | ||
| Kiel-Holtenau | ||
| Kropp | ||
| Lübeck-Blankensee | ||
| Neumünster | ||
| Rendsburg-Schachtholm | ||
| Sierksdorf/Hof Altona | ||
| Sommerland | ||
| St. Michaelisdonn | ||
| St. Peter-Ording | ||
| Wahlstedt | ||
Denmark
| Esbjerg | |
| Haderslev | ||
| Krusa-Padborg | ||
| Lojtved | ||
| Nordborg | ||
| Ribehoj | ||
| Rodekro | ||
| Sonderborg | ||
| Tonder | ||
| Torsbol | ||
| Kolding, Vamdrup | ||
| Vojens/Skrydstrup | ||
Netherlands
| Ameland | Drachten |
| Texel | Emmer Compascuum | |
| Groningen/Eelde | ||
| Hoogeveen | ||
| Leeuwarden | ||
| Middenmeer | ||
| Winschoten/Oostwold | ||
| Stadskanaal | ||
Poland | Kolobrzeg (Kolberg), Bagicz | |
| Ploty (Plathe), Makowice | ||
| Szczecin (Stettin), Goleniów |
1) Has a road or rail connection that is above the high water mark.
2) Flights from and to this Baltic island are not possible at the reduced tax rates pursuant to § 11 (3) LuftVStG.