Flags and arms of cantons of Switzerland there is overlap; Unterwalden and Solothurn share the same colours, as do Basel and Appenzell, and with the accession of the modern cantons, Valais and Basel-City, and St. Gallen and Thurgau. Of the 26 cantons since 1999 (22 cantons in 1848, accession of Jura in 1979, three half-cantons designated "canton" in 1999): Distinctively, Swiss cantons use square flags. Historically, the number of cantons was: Nidwalden and Obwalden form traditional subdivisions of Unterwalden. Basel-Stadt and Basel-Landschaft, as well as Appenzell Inner- and Ausserrhoden, are half cantons, resulting from the division of Basel and Appenzell, respectively. The Swiss Federal Constitution of 1999
Municipalities of Switzerland municipal parliament, depending on the size of the municipality, and on cantonal and municipal law. In some cantons, foreigners who have lived for a certain time in Switzerland are also allowed to participate in municipal politics. As at the cantonal and federal level, citizens enjoy political rights, including direct democratic ones, in their municipality. Municipalities are financed through direct taxes (such as income tax), with rates varying more or less within a framework set by the canton (see Taxation in Switzerland). As among the cantons, there is a tax transfer among the municipalities to balance various levels of tax income.