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Hi, I would go with the structure without the subdomains. Usually there is barely any good way of using subdomains as it will prevent you from using the domain authority from the root domain. The new folders will make sure that you can still use the HREF language tags but will also benefit from having the domain authority instead of basically having to start all over again. Martijn.

Google's official stance: they are equivalent. I prefer using the subfolder structure. If the content on your subdomains is significantly different from your root domain content, Google may treat them separately. Check out: https://moz.com/community/q/the-great-subdomain-vs-subfolder-debate-what-is-the-best-answer