<VirtualHost 172.20.30.40>

# primary vhost
DocumentRoot /www/subdomain
RewriteEngine On
RewriteRule ^/.* /www/subdomain/index.html
# ...

</VirtualHost>

<VirtualHost 172.20.30.40>
DocumentRoot /www/subdomain/sub1

ServerName www.sub1.domain.tld
ServerPath /sub1/
RewriteEngine On
RewriteRule ^(/sub1/.*) /www/subdomain$1
# ...

</VirtualHost>

<VirtualHost 172.20.30.40>

DocumentRoot /www/subdomain/sub2
ServerName www.sub2.domain.tld
ServerPath /sub2/
RewriteEngine On
RewriteRule ^(/sub2/.*) /www/subdomain$1
# ...

</VirtualHost>  

RewriteEngine on
RewriteCond %{HTTP_HOST} ^.+\.domena\.pl$
RewriteRule ^(.+) %{HTTP_HOST}$1 [C]
RewriteRule ^(.+)\.domena\.pl http://domena.pl/index.php?id=$1 [R]