Subdivisions of Switzerland difficulties maintaining the civil services they need to perform the duties they are required to do. In an effort to reduce expenses, many municipalities are combining together (through mergers or the creation of special-purpose districts). This restructuring is generally encouraged by the cantonal governments and the rate of these unions is increasing. "Cities" ("villes" or "Städte") are the municipalities with more than 10'000 inhabitants or smaller places which had medieval town rights. There is no specific designation for smaller communities such as "village" or "town". Some subdivisions that exist are: Subdivisions of Switzerland The Swiss Confederation comprises the 26 cantons
Subdivisions of Switzerland a mayor as executive and the town meeting as legislature. Most cantons leave the option to larger municipalities to opt for a city parliament. In some cantons, foreign persons that have dwelled for a certain time in Switzerland are also allowed to participate in the municipal politics. Swiss citizenship is based on the citizenship of a municipality. Every Swiss is citizen of one or several municipalities (i.e. the place of origin, "lieu d'origine", "Heimatort"). Communes are financed through direct taxes (e.g. income tax), with rates varying more or less within a framework set by the canton. Many municipalities are having