#### **Exhibit 8.1**

#### **Listof principal subsidiaries**

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 28, 2007.
| **Name of Subsidiaries and other principal interests** | ** ** | **Country of   incorporation** | ** ** | **Percentage  ownership/  voting  interest** | ** ** |
|--------------------------------------------------------------------------------------|------------|------------------------------------------|------------|----------------------------------------------|------------|
|                                                                                 |       |                                     |       |                                         |       |
| KPN B.V.:                                                                            |       | The  Netherlands                         |       | 100.0                                        |       |
| ·   KPN EuroRings B.V.                                                |       | The  Netherlands                         |       | 100.0                                        |       |
| ·   Infonet Nederland B.V.                                            |       | The  Netherlands                         |       | 100.0                                        |       |
| ·   XS4ALL Holding B.V.                                               |       | The  Netherlands                         |       | 100.0                                        |       |
| ·   KPN Telecom Retail B.V.                                           |       | The  Netherlands                         |       | 100.0                                        |       |
| ·   KPN HotSpots B.V.                                                 |       | The  Netherlands                         |       | 100.0                                        |       |
| ·   Telfort B.V.                                                      |       | The  Netherlands                         |       | 100.0                                        |       |
| ·   Sympac B.V.                                                       |       | The  Netherlands                         |       | 100.0                                        |       |
|                                                                                 |       |                                     |       |                                         |       |
| KPN Telecommerce B.V.:                                                               |       | The  Netherlands                         |       | 100.0                                        |       |
| ·   KPN Consumer Internet and Media Services  B.V.                    |       | The  Netherlands                         |       | 100.0                                        |       |
|                                                                                 |       |                                     |       |                                         |       |
| KPN Mobile Holding  B.V.:                                                            |       | The  Netherlands                         |       | 100.0                                        |       |
| ·   E-Plus  Mobilfunk GmbH & Co.KG                                |       | Germany                                  |       | 22.5                                         |       |
| ·   KPN Mobile N.V.:                                                  |       | The  Netherlands                         |       | 100.0                                        |       |
| - KPN Mobile  International B.V.                                                     |       | The  Netherlands                         |       | 100.0                                        |       |
| - BASE N.V./S.A.                                                                     |       | Belgium                                  |       | 100.0                                        |       |
| - E-Plus Mobilfunk GmbH & Co.KG                                                  |       | Germany                                  |       | 77.5                                         |       |

 

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