The communes of Luxembourg (Luxembourgish: Gemengen, German: Gemeinden) are the lowest nationwide administrative division in Luxembourg. They conform to LAU level 2. Luxembourg has 105 communes.
Within the hierarchy of administrative subdivisions, communes come directly below cantons, which are (in turn) directly below districts. Communes are often re-arranged, being merged or divided as demographic change demands. Unlike the cantons, which have remained unchanged since their creation, the identity of communes has not become ingrained within the understanding of national geography. However, the cantons perform ceremonial, administrative, and statistical purposes, but do not provide local government services, which are all performed by the communes.
The system was first adopted when Luxembourg was annexed into the French département of Forêts, in 1795. Despite ownership passing to the Netherlands, the commune system was maintained until independence in 1839, whereupon they were enshrined in Luxembourgian law (in 1843). Since Luxembourg had little sovereignty of its own before it received independence, and also included the larger Belgian province of Luxembourg, this article deals only with the commune system from 1839 until the present day.
The communes have no legislative power or control over matters relating to the national interest, which reside solely with the Chamber of Deputies. However, below that, the communes have wide-ranging powers. They are required by law to provide public education, maintain the local road network, maintain basic public health, and provide some social security. Communes also have discretionary powers (described as missions morales: moral duties) in the fields of supply of water, gas, and electricity; comprehensive health care (including maintenance of hospitals and clinics); land use planning; culture and sport; and provision of care to the elderly.