Exhibit 8.1

Compañía Cervecerías Unidas S.A.

List of Significant Subsidiaries

The following list contains the name, jurisdiction of incorporation and the names under which our significant subsidiaries do business, according to its definition under rule 1-02(w) of Regulation S-X, as of December 31, 2022.

Name		Jurisdiction of Incorporation		Name Under Which Subsidiary Operates		Line of Business		Number of Omitted Subsidiaries(1)
Cervecera CCU Chile Ltda.		Chile		Cervecería CCU		Beer production and marketing		-
Compañía Cervecerías Unidas Argentina S.A.		Argentina		CCU Argentina		Beer production and marketing		2
Embotelladoras Chilenas Unidas S.A.		Chile		ECUSA		Soft drinks, juice, mineral water production and marketing		5
Viña San Pedro Tarapacá S.A.		Chile		VSPT		Wine production and marketing		5

(1) The jurisdiction of incorporation of all of the omitted subsidiaries is outside of the United States.