Exhibit 8.1
| Equity interests (%) | ||||
| Companies | 12/31/2022 | 12/31/2021 | Core business | Jurisdiction of incorporation |
| Direct interest in subsidiaries: full consolidation | ||||
| CSN Islands VII Corp. | 100 | 100 | Financial transactions | Cayman Islands |
| CSN Inova Ventures | 100 | 100 | Equity interests and Financial transactions | Cayman Islands |
| CSN Islands XII Corp. | 100 | 100 | Financial transactions | Cayman Islands |
| CSN Steel S.L.U. | 100 | 100 | Equity interests and Financial transactions | Spain |
| TdBB S.A (*) | 100 | 100 | Equity interests | Panamá |
| Sepetiba Tecon S.A. | 99.99 | 99.99 | Port services | Brazil |
| Minérios Nacional S.A. | 99.99 | 99.99 | Mining and Equity interests | Brazil |
| Companhia Florestal do Brasil | 99.99 | 99.99 | Reforestation | Brazil |
| Estanho de Rondônia S.A. | 99.99 | 99.99 | Tin Mining | Brazil |
| Companhia Metalúrgica Prada | 99.9 | 99.99 | Manufacture of containers and distribution of steel products | Brazil |
| CSN Mineração S.A. | 79.75 | 78.24 | Mining | Brazil |
| CSN Energia S.A. | 99.99 | 99.99 | Sale of electric power | Brazil |
| FTL - Ferrovia Transnordestina Logística S.A. | 92.71 | 92.71 | Railroad logistics | Brazil |
| Nordeste Logística S.A. | 99.99 | 99.99 | Port services | Brazil |
| CSN Inova Ltd. | 100 | 100 | Advisory and implementation of new development project | Israel |
| CBSI - Companhia Brasileira de Serviços de Infraestrutura | 99.99 | 99.99 | Equity interests and product sales and iron ore | Brazil |
| CSN Cimentos S.A. | 99.99 | 99.99 | Manufacturing and sale of cement | Brazil |
| Berkeley Participações e Empreendimentos S.A. | 100 | 100 | Electric power generation and equity interests | Brazil |
| CSN Inova Soluções S.A. | 99.99 | 99.99 | Equity interests | Brazil |
| CSN Participações I | 99.99 | 99.99 | Equity interests | Brazil |
| Circula Mais Serviços de Intermediação Comercial S.A. | 0.01 | 99.99 | Commercial intermediation for the purchase and sale of assets and materials in general | Brazil |
| CSN Participações III | 99.99 | 99.99 | Equity interests | Brazil |
| CSN Participações IV | 99.99 | 99.99 | Equity interests | Brazil |
| CSN Participações V | 99.99 | 99.99 | Equity interests | Brazil |
| Indirect interest in subsidiaries: full consolidation | ||||
| Lusosider Projectos Siderúrgicos S.A. | 100 | 100 | Equity interests and product sales | Portugal |
| Lusosider Aços Planos, S. A. | 99.99 | 99.99 | Steel and Equity interests | Portugal |
| CSN Resources S.A. | 100 | 100 | Financial transactions and Equity interests | Luxembourg |
| Companhia Brasileira de Latas | 99.99 | 99.99 | Sale of cans and containers in general and Equity interests | Brazil |
| Companhia de Embalagens Metálicas MMSA | 99.99 | 99.99 | Production and sale of cans and related activities | Brazil |
| Companhia de Embalagens Metálicas - MTM | 99.99 | 99.99 | Production and sale of cans and related activities | Brazil |
| CSN Steel Holdings 1, S.L.U. 1 | 100 | Financial transactions, product sales and Equity interests | Spain | |
| CSN Productos Siderúrgicos S.L. | 100 | 100 | Financial transactions, product sales and Equity interests | Spain |
| Stalhwerk Thüringen GmbH | 100 | 100 | Production and sale of long steel and related activities | Germany |
| CSN Steel Sections Polska Sp.Z.o.o | 100 | 100 | Financial transactions, product sales and Equity interests | Poland |
| CSN Mining Holding, S.L.U. | 79.75 | 78.24 | Financial transactions, product sales and Equity interests | Spain |
| CSN Mining GmbH | 79.75 | 78.24 | Financial transactions, product sales and Equity interests | Austria |
| CSN Mining Asia Limited (8) | 79.75 | 78.24 | Commercial representation | Hong Kong |
| Lusosider Ibérica S.A. | 100 | 100 | Steel, commercial and industrial activities and equity interests | Portugal |
| CSN Mining Portugal, Unipessoal Lda. | 79.75 | 78.24 | Commercial and representation of products | Portugal |
| Companhia Siderúrgica Nacional, LLC | 100 | 100 | Import and distribution/resale of products | United States |
| Elizabeth Cimentos S.A. | 99.98 | 99.98 | Manufacturing and sale of cement | Brazil |
| Elizabeth Mineração Ltda 2 | 99.96 | Mining | Brazil | |
| Santa Ana Energética S.A. | 100 | Electric power generation | Brazil | |
| Topázio Energética S.A. | 100 | Electric power generation | Brazil | |
| Brasil Central Energia Ltda. | 100 | Electric power generation | Brazil | |
| Circula Mais Serviços de Intermediação Comercial S.A. | 99.99 | Commercial intermediation for the purchase and sale of assets and materials in general | Brazil | |
| CSN Cimentos Brasil S.A. | 99.99 | Manuf acturing and sale of cement | Brazil | |
| Metalgráfica Iguaçu S.A | 100 | Metal packaging manuf acturing | Brazil | |
| Companhia Energética Chapecó | 79.75 | Electric power generation | Brazil | |
| Companhia Estadual de Geração de Energia Elétrica - CEEE-G | 98.96 | Electric power generation | Brazil | |
| Ventos de Vera Cruz S.A. | 98.95 | Electric power generation | Brazil | |
| Ventos de Curupira S.A | 98.95 | Electric power generation | Brazil | |
| Ventos de Povo Novo S.A. | 98.95 | Electric power generation | Brazil | |
| Direct interest in joint operations: proportionate consolidation | ||||
| Itá Energética S.A. | 48.75 | 48.75 | Electric power generation | Brazil |
| Consórcio da Usina Hidrelétrica de Igarapava | 17.92 | 17.92 | Electric power consortium | Brazil |
| Direct interest in joint ventures: equity method | ||||
| MRS Logística S.A. | 18.64 | 18.64 | Railroad transportation | Brazil |
| Aceros Del Orinoco S.A. (*) | 31.82 | 31.82 | Dormant company | Panamá |
| Transnordestina Logística S.A. | 47.26 | 47.26 | Railroad logistics | Brazil |
| Equimac S.A | 50 | 50 | Rental of commercial and industrial machinery and equipment | Brazil |
| Indirect interest in joint ventures: equity method | ||||
| MRS Logística S.A. | 14.86 | 14.58 | Railroad transportation | Brazil |
| Direct interest in associates: equity method | ||||
| Arvedi Metalfer do Brasil S.A. | 20 | 20 | Metallurgy and Equity interests | Brazil |
| Indirect interest in affiliates: equity method | ||||
| Ventos da Lagoa Energia S.A. | 10 | Electric power generation | Brazil | |
| Jaguari Energética S.A. | 10.5 | Electric power generation | Brazil | |
| Chapecoense Geração S.A. | 9 | Electric power generation | Brazil | |
| Parques Eólicos Palmares S.A. | 10 | Electric power generation | Brazil | |
| Ventos do Litoral Energia S.A. | 10 | Electric power generation | Brazil | |
| Ventos dos índios Energia S.A. | 10 | Electric power generation | Brazil | |
| Companhia Energética Rio das Antas - Ceran | 30 | Electric power generation | Brazil | |
| Ventos do Sul S.A. | 10 | Electric power generation | Brazil | |
| Foz Chapecó Energia S.A. | 8.91 | Electric power generation | Brazil | |
| Exclusive funds: full consolidation | ||||
| Diplic II - Private credit balanced mutual fund | 100 | 100 | Investment fund | Brazil |
| Caixa Vértice - Private credit balanced mutual fund | 100 | 100 | Investment fund | Brazil |
| VR1 - Private credit balanced mutual fund | 100 | 100 | Investment fund | Brazil |
| (*) Dormant companies. | ||||
| 1- CSN Steel Holdings 1, S.L.U. was incorporated by CSN Productos Siderúrgicos S.L. on August 2, 2022. 2 - Elizabeth Mineração was incorporated by CSN Cimentos S/A on April 30, 2022. | ||||