Let me just summarize what is the situation:
Live TV: Subtitles work from Kodi
Recording profile 1: pass (.TS) --> No subtitles
Recording profile 2: matroska (MKV) --> Subtitles work from Kodi
The only difference between the two profiles is the Stream type, where I use the built in pass and matroska types.
This is the ffprobe from the MKV file: (Subtitles OK in Kodi)
Input #0, matroska,webm, from '/mnt/nas-volume-1/Media/TV/This Is Us - Das ist Leben/This Is Us - Das ist Leben_2017-08-23_21-11_Die Ruckkehr, Dramedy, USA 2016.mkv':
Metadata:
title : This Is Us - Das ist Leben
encoder : Tvheadend Matroska muxer
DATE_BROADCASTED: 2017-08-23 21:11:00
ORIGINAL_MEDIA_TYPE: TV
TVCHANNEL : Pro7
SUMMARY : Die Rückkehr, Dramedy, USA 2016
SUMMARY-hun : Die Rückkehr, Dramedy, USA 2016
Duration: N/A, start: 0.000000, bitrate: N/A
Stream #0:0(eng): Video: mpeg2video (Main), yuv420p(tv, top first), 720x576 [SAR 64:45 DAR 16:9], 25 fps, 25 tbr, 1k tbn, 50 tbc (default)
Stream #0:1(ger): Audio: mp2, 48000 Hz, stereo, s16p, 192 kb/s (default)
Stream #0:2(ger): Subtitle: subrip (default)
While this is the ffprobe from the TS file: (No subtitles in Kodi)
Input #0, mpegts, from '/mnt/nas-volume-1/Media/TV/This Is Us - Das ist Leben/This Is Us - Das ist Leben_2017-08-23_21-11_Die Ruckkehr, Dramedy, USA 2016.ts':
Duration: 00:02:26.16, start: 18818.408578, bitrate: 3662 kb/s
Program 240
Metadata:
service_name : Pro7
service_provider: DIGI BUDAPEST
Stream #0:0[0x21](deu,deu): Subtitle: dvb_teletext ([6][0][0][0] / 0x0006)
Stream #0:1[0x26](deu): Audio: mp2 ([3][0][0][0] / 0x0003), 48000 Hz, stereo, s16p, 192 kb/s (clean effects)
Stream #0:2[0x1ff]: Video: mpeg2video (Main) ([2][0][0][0] / 0x0002), yuv420p(tv, top first), 720x576 [SAR 64:45 DAR 16:9], 25 fps, 25 tbr, 90k tbn, 50 tbc