In the Netherlands a subsidiary -in the sense of the law- is a legal person:
1 wherein the legal person or one or more of his subsidiaries, through agreement with other persons entitled to vote or otherwise, can exercise -alone or together- more than half of the voting rights in the annual general meeting, or:
2 of which the legal person or one or more of his subsidiaries are member or shareholder and, through agreement with other persons entitled to vote or otherwise, are able to appoint or dismiss more than half of the board members or supervisory directors, even if all persons entitled to vote cast their vote.