The over 3,000 communities in Switzerland constitute the lowest level of authority within the Swiss federalist state structure. Their rights and duties are not always identical but are set down in the different cantonal laws of communities. The most obvious sign of autonomy is the fax sovereignty of the communities. Like the Confederation and the cantons, the communities are entitled to tax the incomes and property of the natural and legal persons resident in the community. They are also free to decide the rate at which people are taxed.
Swiss communities vary greatly in size, and their organization also differs.
In most places, the executive authority is the district or town council which is appointed by direct election and functions as a collegial authority. In many areas, the communities can formulate their own policies. According to the rules prevailing in the relevant canton, these can include issues relating to kindergartens, schools, energy supplies, refuse collection, building regulations, traffic regulations, local traffic, social care, cultural promotion, adult education and sport. A typical characteristic of the smaller and medium-sized Swiss communities is that numerous tasks of political leadership are carried out on an honorary basis or in return for merely symbolic compensation. In 1979, the French speaking Jura, which separated from the mainly German-speaking Bern in a political process which lasted over several years, was formally accepted as an independent canton within the Swiss Confederation.