| 1. | L | [ɛl] |
| 2. | Lachregel | ['laxʁeːɡəl] (Lachregeles) (Polizei) police =Lage + Regel, calque IS lögregla |
| 3. | Lachregelmann | ['laxʁeːɡəlman] (Lachregelmannes, Lachregelmenn) (Polizist) policeman, police officer See also: Mann =Lachregel + Mann, calque IS lögreglumaður |
| 4. | lachterbäär | ['laxtɐbɛːɐ] (lachterbäres) (lustig) funny, amusing =OE hleahtorbǽre |
| 5. | laden | ['laːdən] (lat, luud, jeladen) (laden, schöpfen) to load, lade; to draw, scoop, lade, ladle, bale =OE hladan |
| 6. | Lage | ['laːɡə] (Lage) (Gesetz) law =OE lagu |
| 7. | Laiçh | [laɪtʃ] (Laiçhes, Laiçh) (Leiche) corpse, body =OE líc |
| 8. | Laið | [laɪθ] (Laiðes, Laið) strong drink =OE líþ |
| 9. | Laif | [laɪf] (Laives, Laif) (Leben) life =OE líf |
| 10. | Laifkoyð | ['laɪfkɔʏθ] (Laifkoyðe) (Biologie) biology =Laif + -koyð, calque IS líffræði |
| 11. | Laikhame | ['laɪkhaːmə] (Laikhamen) (Körper, Leib, Leichnam) body =OE líchama |
| 12. | Laine | ['laɪnə] (Lainen) (Leine, Linie) line, rope, lead, leash =OE líne |
| 13. | Laiste | ['laɪstə] (Laisten) (Liste) list, hem, border, selvage; list =OE líste, semantic loan DE Liste, NED lijste |
| 14. | Lamm | [lam] (Lammes, Lammer) (Lamm) lamb =OE lamb |
| 15. | Land | [lant] (Landes, Land) (Land) land; country =OE land |
| 16. | Landkarte | ['lantkaɐtə] (Landkarten) (Landkarte) map =Land + Karte, calque DE Landkarte |
| 17. | Landschiep | ['lantʃiːp] (Landschiepes) (Landschaft) landscape, region =OE landscipe |
| 18. | lang | [laŋ] (lenger, lengest) (lang) long, tall =OE lang |
| 19. | lange | ['laŋə] (lange) long, a long time =OE lange |
| 20. | langsum | ['laŋzʊm] (langsam) slow; long; tedious, wearisome; dilatory, tardy =OE langsum |
