structural:scholar_edition, stylistic:tone, structural:expansion
Administrative divisions

The Netherlands is divided into twelve provinces, each under a King's Commissioner. All provinces are divided into municipalities (gemeenten), of which there are 342 (2023).

The country is subdivided into 21 water districts, governed by a water board (waterschap or hoogheemraadschap), each having authority in matters concerning water management. The creation of water boards pre-dates that of the nation itself, the first appearing in 1196. The Dutch water boards are among the oldest democratic entities in the world still in existence. Direct elections of the water boards take place every four years.

Within the Dutch town of Baarle-Nassau, are 22 Belgian exclaves and within those are 8 Dutch enclaves.

The administrative structure on the three BES islands, collectively known as the Caribbean Netherlands, is outside the twelve provinces. These islands have the status of openbare lichamen (public bodies). In the Netherlands these administrative units are often referred to as special municipalities.