Luxembourg's 100 communes (Luxembourgish: Gemengen [ɡəˈmæŋən]; French: communes; German: Gemeinden) conform to LAU Level 2 and are the country's lowest administrative divisions.
Communes rank below cantons in Luxembourg's hierarchy of administrative subdivisions. Communes are often re-arranged, being merged or divided as demanded by demographic change over time. Unlike the cantons, which have remained unchanged since their creation, the identity of the communes has not become ingrained within the geographical sensations of the average Luxembourger. The cantons are responsible for the ceremonial, administrative, and statistical aspects of government, while the communes provide local government services.