In the NUTS (Nomenclature of Territorial Units for Statistics) codes of Germany (DE), the three levels are:
In the 2003 version, before the abolition of the government regions in Sachsen-Anhalt, the codes were as follows:
Local administrative units
Below the NUTS levels, the two LAU (Local Administrative Units) levels are:
The LAU codes of Germany can be downloaded here: [1]
References
NUTS statistical regions of Germany Wikipedia(Text) CC BY-SA