Exhibit 8.1

List of Significant Subsidiaries:

Name	Percentage as at 31/12/2024			Percentage as at 31/12/2023			Percentage as at 31/12/2022			Share/ quota capital		Ownership registered office		Activity
Italsofa Romania S.r.l.		100.00			100.00			100.00		RON 109,271,750		Baia Mare, Romania		(1)
Natuzzi (China) Ltd		100.00			100.00			100.00		CNY 106,414,300		Shanghai, China		(1)
Italsofa Nordeste S/A		100.00			100.00			100.00		BRL 159,300,558		Salvador de Bahia, Brazil		(1)
Natuzzi Quanjiao Limited		100.00			100.00			100.00		CNY 10,000,000		Quanjiao County-Anhui province, China		(1)
Natco S.p.A.		99.99			99.99			99.99		EUR 4,420,000		Santeramo in Colle, Italy		(2)
Nacon S.p.A.		100.00			100.00			100.00		EUR 2,800,000		Santeramo in Colle, Italy		(3)
Lagene S.r.l.		100.00			100.00			100.00		EUR 10,000		Santeramo in Colle, Italy		(3)
Natuzzi Americas Inc.		100.00			100.00			100.00		USD 89		High Point, N. Carolina, USA		(3)
Natuzzi Florida LLC		51.00			51.00			51.00		USD 4,955,186		High Point, N. Carolina, USA		(3)
Natuzzi Iberica S.A.		100.00			100.00			100.00		EUR 386,255		Madrid, Spain		(3)
Natuzzi Switzerland AG		100.00			100.00			100.00		CHF 2,000,000		Dietikon, Switzerland		(3)
Natuzzi Services Limited		100.00			100.00			100.00		GBP 25,349,353		London, UK		(3)
Natuzzi UK Retail Limited		70.00			70.00			70.00		GBP 100		Cardiff, UK		(3)
Natuzzi Germany Gmbh		100.00			100.00			100.00		EUR 25,000		Köln, Germany		(3)
Natuzzi Japan KK		74.40			74.40			74.40		JPY 28,000,000		Tokyo, Japan		(3)
Natuzzi Russia OOO		100.00			100.00			100.00		RUB 8,700,000		Moscow, Russia		(3)
Natmx S.DE.R.L.DE.C.V		100.00			100.00			100.00		MXN 68,504,040		Mexico City, Mexico		(3)
Natuzzi France S.a.s.		100.00			100.00			100.00		EUR 70,727		Paris, France		(3)
Natuzzi Oceania PTI Ltd		74.40			74.40			74.40		AUD 320,002		Sydney, Australia		(3)
Natuzzi Singapore PTE. LTD.		74.40			74.40			74.40		USD 7,654,207		Singapore, Republic of Singapore		(3)
Natuzzi Shanghai Co. Ltd		100.00			—			—		CNY 500,000		Shanghai, China		(3)
Natuzzi Netherlands Holding		100.00			100.00			100.00		EUR 34,605,000		Amsterdam, Holland		(4)
Natuzzi Trade Service S.r.l.		100.00			100.00			100.00		EUR 14,000,000		Santeramo in Colle, Italy		(5)

(1) Manufacture and distribution

(2) Intragroup leather dyeing and finishing

(3) Services and distribution

(4) Investment holding

(5) Dormant