Municipalities of Germany
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Municipalities (Gemeinde) are the lowest level of territorial division in Germany. This may be the fourth level of territorial division in Germany, apart from those states which include Regierungsbezirke (singular: Regierungsbezirk), where municipalities then become the fifth level.
As can be seen in this diagram, a Gemeinde can cover all levels of administration up to the state level, the latter being Berlin, Hamburg and Bremen.
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