Municipalities of Germany
Municipalities (German: Gemeinden, pronounced [ɡəˌmaɪ̯ndn̩] ; singular Gemeinde [ɡəˈmaɪ̯ndə] ) are the lowest level of official territorial division in Germany. This can be the second, third, fourth or fifth level of territorial division, depending on the status of the municipality and the Land (federal state) it is part of.
Source: Wikipedia — Municipalities of Germany (CC BY-SA 4.0)