**Exhibit 8.1**

 

**List of principal subsidiaries**

 

Thefollowing table sets forth the name and jurisdiction of incorporation of, andour ownership and voting interest (if different) in, our principal operatingsubsidiaries and other principal interests as of February 28, 2006.

 
| **Name of Subsidiaries and other principal interests** | ** ** | **Country of  incorporation**            | ** ** | **Percentage  ownership/  voting  interest** | ** ** |
|--------------------------------------------------------------------------------------|------------|-----------------------------------------------|------------|----------------------------------------------|------------|
|                                                                                 |       |                                          |       |                                         |       |
| KPN Telecom B.V.:                                                                    |       | The Netherlands                               |       | 100.0                                        |       |
|                                                                                 | •     | KPN EuroRings B.V.                            |       | The Netherlands                              |       | 100.0 |   |
|                                                                                 | •     | EuroWeb International Corp.                   |       | USA                                          |       | 38.11 | (a) |
|                                                                                 | •     | Infonet Nederland B.V.                        |       | The Netherlands                              |       | 100.0 |   |
|                                                                                 | •     | KPN Telecom Retail B.V.                       |       | The Netherlands                              |       | 100.0 |   |
|                                                                                 | •     | KPN Eurovoice Holding B.V.                    |       | The Netherlands                              |       | 100.0 |   |
|                                                                                 | •     | XS4ALL Holding B.V.                           |       | The Netherlands                              |       | 100.0 |   |
|                                                                                 | •     | KPN HotSpots 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                                        |       |
|                                                                                 | •     | GMI Mobilfunk Beteiligungen GmbH              |       | Germany                                      |       | 100.0 |   |
|                                                                                 |       | • E-Plus Mobilfunk GmbH & Co.KG |       | Germany                                      |       | 22.51 |   |
|                                                                                 | •     | KPN Mobile N.V.:                              |       | The Netherlands                              |       | 100.0 |   |
|                                                                                 |       | • KPN Mobile The Netherlands B.V.        |       | The Netherlands                              |       | 100.0 |   |
|                                                                                 |       | • Telfort B.V.                           |       | The Netherlands                              |       | 100.0 | (b) |
|                                                                                 |       | • KPN Mobile International B.V.          |       | The Netherlands                              |       | 100.0 |   |
|                                                                                 |       | • Sympac B.V.                            |       | The Netherlands                              |       | 100.0 |   |
|                                                                                 |       | • BASE N.V./S.A.                         |       | Belgium                                      |       | 100.0 |   |
|                                                                                 |       | • E-Plus Mobilfunk GmbH & Co.KG |       | Germany                                      |       | 77.49 |   |
|                                                                                 |       |                                          |       |                                         |       |   |
| KPN Vastgoed & Facilities B.V.                                              |       | The Netherlands                               |       | 100.0                                        |       |

 

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(a)                                 Classified as available-for-sale asset

(b)                                Ownership interest of KPN Mobile TheNetherlands B.V.

 

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