Exhibit 8.1
| Equity Interests (%) | ||||
| Companies | 12/31/2023 | 12/31/2022 | Core business | Jurisdiction of incorporation |
| Direct interest in subsidiaries: full consolidation | ||||
| CSN Islands VII Corp. | 100.00 | 100.00 | Financial transactions | Cayman Islands |
| CSN Inova Ventures | 100.00 | 100.00 | Equity interests and Financial transactions | Cayman Islands |
| CSN Islands XII Corp. | 100.00 | 100.00 | Financial transactions | Cayman Islands |
| CSN Steel S.L.U. | 100.00 | 100.00 | Equity interests and Financial transactions | Spain |
| TdBB S.A(*) | 100.00 | 100.00 | 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 | 99.89 | 99.89 | Manufacture of containers and distribution of steel products | Brazil |
| CSN Mineração S.A. | 79.75 | 79.75 | Mining | Brazil |
| CSN Energia S.A. | 99.99 | 99.99 | Sale of electric pow er | 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. | 100.00 | 100.00 | 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 | Manufacturing and sale of cement | Brazil | |
| CSN Cimentos Brasil S.A. | 99.99 | 99.99 | Manufacturing and sale of cement | Brazil |
| Berkeley Participações e Empreendimentos S.A. | 100.00 | 100.00 | Electric power generation and equity interests | Brazil |
| CSN Inova Soluções S.A. | 99.90 | 99.99 | Equity interests | Brazil |
| CSN Participações I | 99.90 | 99.99 | Equity interests | Brazil |
| Circula Mais Serviços de Intermediação Comercial S.A. | 0.10 | 0.01 | Commercial intermediation for the purchase and sale of assets and materials in general | Brazil |
| CSN Participações III | 99.90 | 99.99 | Equity interests | Brazil |
| CSN Participações IV | 99.90 | 99.99 | Equity interests | Brazil |
| CSN Participações V | 99.90 | 99.99 | Equity interests | Brazil |
| Indirect interest in subsidiaries: full consolidation | ||||
| Lusosider Projectos Siderúrgicos S.A. | 100.00 | 100.00 | Equity interests and product sales | Portugal |
| Lusosider Aços Planos, S. A. | 99.99 | 99.99 | Steel and Equity interests | Portugal |
| CSN Resources S.A. | 100.00 | 100.00 | Financial transactions and Equity interests | Luxembourg |
| Companhia Brasileira de Latas | 99.88 | 99.88 | Sale of cans and containers in general and Equity interests | Brazil |
| Companhia de Embalagens Metálicas MMSA | 99.87 | 99.87 | Production and sale of cans and related activities | Brazil |
| Companhia de Embalagens Metálicas - MTM | 99.87 | 99.87 | Production and sale of cans and related activities | Brazil |
| CSN Productos Siderúrgicos S.L. | 100.00 | 100.00 | Financial transactions, product sales and Equity interests | Spain |
| Stalhwerk Thüringen GmbH | 100.00 | 100.00 | Production and sale of long steel and related activities | Germany |
| CSN Steel Sections Polska Sp.Z.o.o | 100.00 | 100.00 | Financial transactions, product sales and Equity interests | Poland |
| CSN Mining Holding, S.L.U. | 79.75 | 79.75 | Financial transactions, product sales and Equity interests | Spain |
| CSN Mining GmbH | 79.75 | 79.75 | Financial transactions, product sales and Equity interests | Austria |
| CSN Mining Asia Limited | 79.75 | 79.75 | Commercial representation | Hong Kong |
| Lusosider Ibérica S.A. | 100.00 | 100.00 | Steel, commercial and industrial activities and equity interests | Portugal |
| CSN Mining Portugal, Unipessoal Lda. | 79.75 | 79.75 | Commercial and representation of products | Portugal |
| Companhia Siderúrgica Nacional, LLC | 100.00 | 100.00 | Import and distribution/resale of products | United States |
| Elizabeth Cimentos S.A. | 99.98 | 99.98 | Manufacturing and sale of cement | Brazil |
| Santa Ana Energética S.A. | 99.98 | 99.99 | Electric power generation | Brazil |
| Topázio Energética S.A. | 99.98 | 99.99 | Electric power generation | Brazil |
| Brasil Central Energia Ltda. | 99.98 | 99.99 | Electric power generation | Brazil |
| Circula Mais Serviços de Intermediação Comercial S.A. | 99.90 | 99.99 | Commercial intermediation for the purchase and sale of assets and materials in general | Brazil |
| Metalgráfica Iguaçu S.A. | 99.89 | 99.89 | Metal packaging manufacturing | Brazil |
| Companhia Energética Chapecó | 79.75 | 79.75 | Electric power generation | Brazil |
| Companhia Estadual de Geração de Energia Elétrica - CEEE-G(1) | 98.98 | 98.96 | Electric power generation | Brazil |
| Ventos de Vera Cruz S.A. | 98.97 | 98.95 | Electric power generation | Brazil |
| Ventos de Curupira S.A. | 98.97 | 98.95 | Electric power generation | Brazil |
| Ventos de Povo Novo S.A. | 98.97 | 98.95 | Electric power generation | Brazil |
| MAZET - Maschinenbau Zerspanungstechnik GmbH(2) | 100.00 | Production and sale of long steel and related activities | Germany | |
| CSN Mining Internacional GmbH(3) | 100.00 | Commercial and representation of products | Switzerland | |
| 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 |
| Consórcio Itaúba(2) | 36.60 | 36.60 | Electric power generation | Brazil |
| Consórcio Passo Real(2) | 46.97 | Electric power generation | 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. | 48.03 | 48.03 | Railroad logistics | Brazil |
| Equimac S.A. | 50.00 | 50.00 | Rental of commercial and industrial machinery and equipment | Brazil |
| Consórcio Itaúba(2) | 63.40 | 63.40 | Electric power generation | Brazil |
| Consórcio Passo Real(2) | 53.03 | Electric power generation | Brazil | |
| Indirect interest in joint ventures: equity method | ||||
| MRS Logística S.A. | 14.86 | 14.86 | Railroad transportation | Brazil |
| Direct interest in associates: equity method | ||||
| Arvedi Metalf er do Brasil S.A. | 20.00 | 20.00 | Metallurgy and Equity interests | Brazil |
| Indirect interest in affiliates: equity method | ||||
| Ventos da Lagoa Energia S.A.(3) | 10.00 | Electric power generation | Brazil | |
| Jaguari Energética S.A. | 10.39 | 10.39 | Electric power generation | Brazil |
| Chapecoense Geração S.A. | 8.91 | 8.91 | Electric power generation | Brazil |
| Parques Eólicos Palmares S.A.(3) | 10.00 | Electric power generation | Brazil | |
| Ventos do Litoral Energia S.A.(3) | 10.00 | Electric power generation | Brazil | |
| Ventos dos índios Energia S.A.(3) | 10.00 | Electric power generation | Brazil | |
| Companhia Energética Rio das Antas - Ceran | 29.69 | 29.69 | Electric power generation | Brazil |
| Ventos do Sul Energia S.A. | 9.90 | 10.00 | Electric power generation | Brazil |
| Foz Chapecó Energia S.A. | 8.91 | 8.91 | Electric power generation | Brazil |
| Exclusive funds: full consolidation | ||||
| Diplic II - Private credit balanced mutual f und | 100.00 | 100.00 | Investment fund | Brazil |
| Caixa Vértice - Private credit balanced mutual fund | 100.00 | 100.00 | Investment fund | Brazil |
| VR1 - Private credit balanced mutual fund | 100.00 | 100.00 | Investment fund | Brazil |
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(*) Dormant Companies (**) Company incorporated (1) On November 24, 2023, Companhia Florestal do Brasil ("CFB") carried out the settlement of the Public Acquisition Offer ("OPA") procedure for shares issued by Companhia Estadual de Geração de Energia Elétrica - CEEE-G (“CEEE-G”), obtaining, at the end of the procedure, the acquisition of 1,609 (one thousand, six hundred and nine) shares of CEEE-G, thus increasing its participation percentage from 98.96% to 98.98% of the Company's share capital. (2) On June 1, 2023, Maschinenbau Zerspanungstechnik GmbH, or MAZET, was acquired by the indirect subsidiary Stalhwerk Thüringen GmbH. (3) On November 21, 2023, the company CSN Mining Internacional GmbH was incorporated by the Company's indirect subsidiary, CSN Mining Holding GmbH.
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