Multi-language Subs Sites:

OpenSubtitles
Subscene
DivX Subtitles
DivX Subtitles World
RDW Subtitles
Subbiee Search
Any Subs

Specific languages Subs:

Bulgarian Subtitles (Bulgarian)
Central Subtitles (Portuguese, Brazilian)
DivXForever (Turkish)
DivX Norway (Norwegian)
DivX Nurkka (Finnish)
DivX Planet (Turkish)
DivX Sweden (Swedish)
Greek Subs (Greek)
Hosszupuska (Hungarian)
Ondertitels (Dutch)
MoviePlace (Greek)
Napisy.info (Polish)
NL Ondertitels (Dutch)
Podnapisi (Slovenian, Croatian, Serbian, ...)
SubDivX (Spanish)
Subiarkisto (Finnish)
Subtitle Source (Swedish, Finnish, Danish and Norwegian)
Subtitles.de (German)
Subtitles.ee (Russian)
Torec.net (Hebrew)
Undertexter (Swedish)
Videometre (Turkish)