**Exhibit8.1**

 

# **List of PrincipalSubsidiaries**

 

The following table setsforth the name and jurisdiction of incorporation of, and our ownership andvoting interest (if different) in, our principal operating subsidiaries andother principal interests as of February 27, 2004.

 
| **Name of Subsidiaries and other  principal interests**    |   | **Country of  incorporation** |   | **Percentage  ownership/  voting  interest** |   |
|------------------------------------------------------------|--------|-------------------------------|--------|----------------------------------------------|--------|
|                                                       |   |                          |   |                                         |   |
| KPN Telecom B.V.:                                          |   | The Netherlands               |   | 100.0                                        |   |
| •  KPN EnterCom Solutions B.V.                   |   | The Netherlands               |   | 100.0                                        |   |
| •  KPN EuroRings B.V.                            |   | The Netherlands               |   | 100.0                                        |   |
| •  EuroWeb International Corp.                   |   | USA                           |   | 50.2                                         |   |
| •  KPN Satcom B.V.:                              |   | The Netherlands               |   | 100.0                                        |   |
| •  Xantic B.V.                                   |   | The Netherlands               |   | 65.0                                         |   |
| •  Infonet Services Corp.                        |   | USA                           |   | 17.7                                         |   |
| •  Infonet  Nederland B.V.                       |   | The  Netherlands              |   | 100.0                                        |   |
| •  HubHop B.V.                                   |   | The  Netherlands              |   | 100.0                                        |   |
| •  PanTel Rt.                                    |   | Hungary                       |   | 75.19                                        |   |
| KPN Telecommerce B.V.:                                     |   | The Netherlands               |   | 100.0                                        |   |
| •  KPN Consumer Internet and Media Services B.V. |   | The Netherlands               |   | 100.0                                        |   |
| •  Planet Media Group N.V.                       |   | The Netherlands               |   | 100.0                                        |   |
| •  XS4ALL Holding B.V.                           |   | The Netherlands               |   | 100.0                                        |   |
| •  SNT Group N.V.                                |   | The Netherlands               |   | 50.78                                        |   |
| KPN Mobile Holding B.V.:                                   |   | The Netherlands               |   | 100.0                                        |   |
| •  GMI Mobilfunk Beteiligungen GmbH              |   | Germany                       |   | 100.0                                        |   |
| •  E-Plus Holding GmbH & Co.KG               |   | Germany                       |   | 22.51                                        |   |
| •  KPN Mobile N.V.:                              |   | The Netherlands               |   | 97.84                                        | (a)    |
| •  KPN Mobile The Netherlands B.V.               |   | The Netherlands               |   | 100.0                                        | (b)    |
| •  KPN Mobile International B.V.                 |   | The Netherlands               |   | 100.0                                        | (b)    |
| •  BASE N.V./S.A.                                |   | Belgium                       |   | 100.0                                        | (b)    |
| •  E-Plus Mobilfunk GmbH & Co.KG             |   | Germany                       |   | 77.49                                        | (b)    |
| Volker Wessels  Netwerk Bouw B.V.                          |   | The Netherlands               |   | 45.0                                         |   |
| KPN Vastgoed  & Facilities B.V.                        |   | The Netherlands               |   | 100.0                                        |   |

 

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(a)                                  NTT DoCoMo owns the additional 2.16% of KPNMobile N.V.

(b)                                 Ownership interest of KPNMobile N.V.

 

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