Berne

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For those without comedic tastes, the so-called experts at Wikipedia have an article about Berne.

Berne, officially the seat of the Swiss government, does not in fact exist. Psychologists have shown that Berne is simply a remarkable example of collective hallucination, unparalleled in the western world. 127,000 people actually believe they live there, despite numerous expeditions to it's purported location finding only fields.

Notable 'inhabitants' include the physicist Albert Einstein, who thought he worked as a patent clerk here whilst working out his theory of relativity. Nobody is at all sure where he really was at the time.