EX-8.1 3 cnhi-exhibit81q42020.htm EX-8.1

|  | Exhibit 8.1

APPENDIX I - CNH INDUSTRIAL GROUP COMPANIES AT DECEMBER 31, 2020
Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
CONTROLLING COMPANY
Parent Company
CNH Industrial N.V. |  | Amsterdam |  | Netherlands |  | 17,608,745 |  |  | EUR |  | — |  | — |  |  | — |  | —
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS
2 H Energy S.A.S. |  | Fécamp |  | France |  | 2,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial Finance France S.A. |  | 100.00 |  |
Afin Bulgaria EAD |  | Sofia |  | Bulgaria |  | 310,110 |  |  | BGN |  | 100.00 |  | CNH Industrial Capital Limited |  | 100.00 |  |
Afin Slovakia S.R.O. |  | Bratislava |  | Slovack Republic |  | 39,833 |  |  | EUR |  | 99.98 |  | CNH Industrial Capital Limited |  | 98.12 |  |
|  | Iveco Slovakia, s.r.o. |  | 1.88 |  |
AgDNA Pty Ltd. |  | St. Marys |  | Australia |  | 2,175,120 |  |  | AUD |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
AgDNA Technologies |  | Carson City |  | U.S.A. |  | 120 |  |  | USD |  | 100.00 |  | AgDNA Pty Ltd. |  | 100.00 |  |
AgDNA Technologies Pty Ltd. |  | St. Marys |  | Australia |  | 2 |  |  | AUD |  | 100.00 |  | AgDNA Pty Ltd. |  | 100.00 |  |
Amce-Automotive Manufacturing Co.Ethiopia |  | Addis Ababa |  | Ethiopia |  | 100,000,000 |  |  | ETB |  | 70.00 |  | CNH Industrial N.V. |  | 70.00 |  |
Astra Veicoli Industriali S.p.A. |  | Piacenza |  | Italy |  | 10,400,000 |  |  | EUR |  | 100.00 |  | Iveco S.p.A. |  | 100.00 |  |
ATI, Inc. |  | Mt. Vernon |  | U.S.A. |  | — |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
Banco CNH Industrial Capital S.A. |  | Curitiba |  | Brazil |  | 940,451,054 |  |  | BRL |  | 100.00 |  | New Holland Ltd |  | 99.33 |  |
|  | CNH Industrial Brasil Ltda. |  | 0.67 |  |
BLI Group, Inc. |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
Blitz S19-499 GmbH |  | Ulm |  | Germany |  | 25,000 |  |  | EUR |  | 100.00 |  | CNH Industrial Baumaschinen GmbH |  | 100.00 |  |
Blue Leaf I.P. , Inc. |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | BLI Group, Inc. |  | 100.00 |  |
Blue Leaf Insurance Company |  | Colchester |  | U.S.A. |  | 250,000 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS (continued) |  |
Case Baumaschinen AG |  | Kloten |  | Switzerland |  | 4,000,000 |  |  | CHF |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Case Canada Receivables, Inc. |  | Calgary |  | Canada |  | 1 |  |  | CAD |  | 100.00 |  | CNH Industrial Capital America LLC |  | 100.00 |  |
Case Construction Machinery (Shanghai) Co., Ltd |  | Shanghai |  | People's Rep.of China |  | 14,000,000 |  |  | USD |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Case Credit Holdings Limited |  | Wilmington |  | U.S.A. |  | 5 |  |  | USD |  | 100.00 |  | CNH Industrial Capital America LLC |  | 100.00 |  |
Case Dealer Holding Company LLC |  | Wilmington |  | U.S.A. |  | 1 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
Case Equipment Holdings Limited |  | Wilmington |  | U.S.A. |  | 5 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
Case France NSO |  | Morigny-Champigny |  | France |  | 7,622 |  |  | EUR |  | 100.00 |  | CNH Industrial France |  | 100.00 |  |
CASE ILE DE FRANCE |  | Saint-Pathus |  | France |  | 600,000 |  |  | EUR |  | 100.00 |  | CNH Industrial France |  | 100.00 |  |
Case New Holland Construction Equipment (India) Private Limited |  | New Delhi |  | India |  | 240,100,000 |  |  | INR |  | 100.00 |  | CNH Industrial (India) Private Limited |  | 50.00 |  |
|  | CNH Industrial America LLC |  | 50.00 |  |
Case New Holland Industrial Inc. |  | Wilmington |  | U.S.A. |  | 55 |  |  | USD |  | 100.00 |  | CNH Industrial U.S. Holdings Inc. |  | 100.00 |  |
Case United Kingdom Limited |  | Basildon |  | United Kingdom |  | 3,763,618 |  |  | GBP |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
CNH (China) Management Co., Ltd. |  | Shanghai |  | People's Rep.of China |  | 207,344,542 |  |  | USD |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Capital Finance LLC |  | Wilmington |  | U.S.A. |  | 5,000 |  |  | USD |  | 100.00 |  | Case Credit Holdings Limited |  | 100.00 |  |
CNH Capital Operating Lease Equipment Receivables LLC |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | CNH Industrial Capital America LLC |  | 100.00 |  |
CNH Capital Receivables LLC |  | Wilmington |  | U.S.A. |  | — |  |  | USD |  | 100.00 |  | CNH Industrial Capital America LLC |  | 100.00 |  |
CNH Componentes, S.A. de C.V. |  | Queretaro |  | Mexico |  | 135,634,842 |  |  | MXN |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
CNH Industrial (Harbin) Machinery Co. Ltd. |  | Harbin |  | People's Rep.of China |  | 105,000,000 |  |  | USD |  | 100.00 |  | CNH Industrial Asian Holding Limited N.V. |  | 100.00 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS (continued) |  |
CNH Industrial (India) Private Limited |  | New Delhi |  | India |  | 12,416,900,200 |  |  | INR |  | 100.00 |  | CNH Industrial Asian Holding Limited N.V. |  | 100.00 |  |
CNH Industrial (Thailand) Ltd. |  | Samut Prakarn |  | Thailand |  | 354,500,000 |  |  | THB |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Agriculture and Construction SA (PTY) LTD. |  | Centurion |  | South Africa |  | 1 |  |  | ZAR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH INDUSTRIAL AGRO S.A. |  | Buenos Aires |  | Argentina |  | 120,000 |  |  | ARS |  | 100.00 |  | CNH Industrial Brasil Ltda. |  | 95.00 |  |
|  |  |  |  |  |  |  |  |  |  |  | CNHI COMERCIO DE PECAS LTDA |  | 5.00 |  |
CNH Industrial America LLC |  | Wilmington |  | U.S.A. |  | — |  |  | USD |  | 100.00 |  | Case New Holland Industrial Inc. |  | 100.00 |  |
CNH Industrial Argentina S.A. |  | Buenos Aires |  | Argentina |  | 15,467,370,568 |  |  | ARS |  | 100.00 |  | Iveco Espana S.L. |  | 48.29 |  |
|  |  |  |  |  |  |  |  |  |  |  | CNH Industrial Brasil Ltda. |  | 35.95 |  |
|  |  |  |  |  |  |  |  |  |  |  | FPT Industrial S.p.A. |  | 14.05 |  |
|  |  |  |  |  |  |  |  |  |  |  | CNHI COMERCIO DE PEÇAS LTDA |  | 1.65 |  |
|  |  |  |  |  |  |  |  |  |  |  | Astra Veicoli Industriali S.p.A. |  | 0.07 |  |
CNH Industrial Asian Holding Limited N.V. |  | Zedelgem |  | Belgium |  | 85,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Australia Pty Limited |  | St. Marys |  | Australia |  | 293,408,692 |  |  | AUD |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Baumaschinen GmbH |  | Berlin |  | Germany |  | 61,355,030 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Belgium |  | Zedelgem |  | Belgium |  | 106,081,158 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 88.83 |  |
|  | New Holland Holding Limited |  | 11.17 |  |
CNH Industrial Brasil Ltda. |  | Nova Lima |  | Brazil |  | 4,534,035,167 |  |  | BRL |  | 100.00 |  | New Holland Ltd |  | 100.00 |  |
CNH Industrial Canada, Ltd. |  | Toronto |  | Canada |  | 28,000,100 |  |  | CAD |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Capital (India) Private Limited |  | New Delhi |  | India |  | 3,637,000,000 |  |  | INR |  | 100.00 |  | CNH Industrial (India) Private Limited |  | 100.00 |  |
CNH Industrial Capital (Shanghai) Commercial Factoring Co. Ltd. |  | Shanghai |  | People's Rep.of China |  | 20,000,000 |  |  | USD |  | 100.00 |  | CNH Industrial Capital Australia Pty Limited |  | 100.00 |  |
CNH Industrial Capital America LLC |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | CNH Industrial Capital LLC |  | 100.00 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS (continued) |  |
CNH INDUSTRIAL CAPITAL ARGENTINA S.A. |  | Buenos Aires |  | Argentina |  | 1,003,782,818 |  |  | ARS |  | 100.00 |  | CNH Industrial N.V. |  | 79.79 |  |
|  | CNH Industrial Argentina S.A. |  | 20.21 |  |
CNH Industrial Capital Australia Pty Limited |  | St. Marys |  | Australia |  | 70,675,693 |  |  | AUD |  | 100.00 |  | CNH Industrial Australia Pty Limited |  | 100.00 |  |
CNH Industrial Capital Canada Ltd. |  | Calgary |  | Canada |  | 5,435,350 |  |  | CAD |  | 100.00 |  | Case Credit Holdings Limited |  | 100.00 |  |
CNH Industrial Capital Corretora de Seguros Administração e Serviços Ltda. |  | Curitiba |  | Brazil |  | 100,000 |  |  | BRL |  | 100.00 |  | CNHI COMERCIO DE PEÇAS LTDA |  | 99.99 |  |
|  | CNH Industrial Brasil Ltda. |  | 0.01 |  |
CNH Industrial Capital Limited |  | Basildon |  | United Kingdom |  | 53,001,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Capital LLC |  | Wilmington |  | U.S.A. |  | — |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
CNH Industrial Capital Russia LLC |  | Moscow |  | Russia |  | 640,740,000 |  |  | RUR |  | 100.00 |  | CNH Industrial Capital Limited |  | 100.00 |  |
CNH Industrial Capital Solutions S.p.A. |  | Turin |  | Italy |  | 213,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 50.10 |  |
|  | CNH Industrial Capital Limited |  | 49.90 |  |
CNH Industrial Danmark A/S |  | Albertslund |  | Denmark |  | 12,000,000 |  |  | DKK |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Deutschland GmbH |  | Heilbronn |  | Germany |  | 18,457,650 |  |  | EUR |  | 100.00 |  | CNH Industrial Baumaschinen GmbH |  | 90.00 |  |
|  | CNH Industrial N.V. |  | 10.00 |  |
CNH Industrial Europe Holding S.A. in liquidation |  | Luxembourg |  | Luxembourg |  | 100,000,002 |  |  | USD |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Exports Inc. |  | Wilmington |  | U.S.A. |  | 3,000 |  |  | USD |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Finance Europe S.A. |  | Luxembourg |  | Luxembourg |  | 50,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 60.00 |  |
|  | CNH Industrial Finance S.p.A. |  | 40.00 |  |
CNH Industrial Finance France S.A. |  | Trappes |  | France |  | 1,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS (continued) |  |
CNH Industrial Finance North America, Inc. |  | Wilmington |  | U.S.A. |  | 25,000,000 |  |  | USD |  | 100.00 |  | CNH Industrial N.V. |  | 60.00 |  |
|  | CNH Industrial Finance S.p.A. |  | 40.00 |  |
CNH Industrial Finance S.p.A. |  | Turin |  | Italy |  | 100,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Financial Services A/S |  | Albertslund |  | Denmark |  | 500,000 |  |  | DKK |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Financial Services S.A. |  | Morigny-Champigny |  | France |  | 105,860,635 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial France |  | Morigny-Champigny |  | France |  | 52,965,450 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Italia s.p.a. |  | Turin |  | Italy |  | 56,225,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Korea LLC |  | Gwangju |  | South Korea |  | 3,500,000,000 |  |  | KRW |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Kutno Polska sp. z o.o. |  | Kutno |  | Poland |  | 5,000 |  |  | PLN |  | 100.00 |  | CNH Industrial Polska Sp. z o.o. |  | 100.00 |  |
CNH Industrial Maquinaria Spain S.A. |  | Madrid |  | Spain |  | 21,000,000 |  |  | EUR |  | 100.00 |  | Iveco Espana S.L. |  | 100.00 |  |
CNH Industrial OLDCO Capital Limited |  | Basildon |  | United Kingdom |  | 2,480 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Osterreich GmbH |  | St. Valentin |  | Austria |  | 2,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Polska Sp. z o.o. |  | Plock |  | Poland |  | 162,591,660 |  |  | PLN |  | 100.00 |  | CNH Industrial Belgium |  | 100.00 |  |
CNH Industrial Portugal-Comercio de Tractores e Maquinas Agricolas Ltda |  | Castanheira do Ribatejo |  | Portugal |  | 498,798 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 99.98 |  |
|  | CNH Industrial Italia s.p.a. |  | 0.02 |  |
CNH Industrial Russia LLC |  | Naberezhnye Chenly |  | Russia |  | 608,754,200 |  |  | RUR |  | 100.00 |  | Iveco Nederland B.V. |  | 100.00 |  |
CNH Industrial SA (Pty) Ltd. |  | Centurion |  | South Africa |  | 165,100,750 |  |  | ZAR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Sales and services GmbH |  | Berlin |  | Germany |  | 25,000 |  |  | EUR |  | 100.00 |  | CNH Industrial Baumaschinen GmbH |  | 100.00 |  |
CNH Industrial Services (Thailand) Limited |  | Bangkok |  | Thailand |  | 10,000,000 |  |  | THB |  | 100.00 |  | CNH Industrial Services S.r.l. |  | 99.997 |  |
|  |  |  |  |  |  |  |  |  |  |  | CNH Industrial Asian Holding Limited N.V. |  | 0.002 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS (continued) |  |
CNH Industrial Services S.r.l. |  | Modena |  | Italy |  | 10,400 |  |  | EUR |  | 100.00 |  | CNH Industrial Italia s.p.a. |  | 100.00 |  |
CNH Industrial Sweden AB |  | Överum |  | Sweden |  | 11,000,000 |  |  | SEK |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial Technology Services (India) Private Limited |  | New Dehli |  | India |  | 1,000,000 |  |  | INR |  | 100.00 |  | CNH Industrial (India) Private Limited |  | 100.00 |  |
CNH Industrial U.S. Holdings Inc. |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Industrial UK Limited |  | London |  | United Kingdom |  | 200 |  |  | USD |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Reman LLC |  | Wilmington |  | U.S.A. |  | 4,000,000 |  |  | USD |  | 50.00 |  | CNH Industrial America LLC |  | 50.00 |  |
CNH U.K. Limited |  | Basildon |  | United Kingdom |  | 25,275 |  |  | GBP |  | 100.00 |  | New Holland Holding Limited |  | 100.00 |  |
CNH Wholesale Receivables LLC |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | CNH Industrial Capital America LLC |  | 100.00 |  |
CNHI COMERCIO DE PEÇAS LTDA |  | Nova Lima |  | Brazil |  | 1,626,298 |  |  | BRL |  | 100.00 |  | CNH Industrial Brasil Ltda. |  | 100.00 |  |
CNHI International SA |  | Paradiso |  | Switzerland |  | 100,000 |  |  | CHF |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Dolphin N2 Limited |  | Shoreham-by-Sea |  | United Kingdom |  | 2 |  |  | GBP |  | 100.00 |  | FPT Industrial S.p.A. |  | 100.00 |  |
Effe Grundbesitz GmbH |  | Ulm |  | Germany |  | 10,225,838 |  |  | EUR |  | 83.77 |  | Iveco Investitions GmbH |  | 90.00 |  |
F. Pegaso S.A. |  | Madrid |  | Spain |  | 60,036 |  |  | EUR |  | 100.00 |  | Iveco Espana S.L. |  | 99.93 |  |
|  | Transolver Service S.A. |  | 0.07 |  |
Fiat Powertrain Technologies Management (Shanghai) Co. Ltd. |  | Shanghai |  | People's Rep.of China |  | 2,000,000 |  |  | USD |  | 100.00 |  | FPT Industrial S.p.A. |  | 100.00 |  |
Fiat Powertrain Technologies of North America, Inc. |  | Wilmington |  | U.S.A. |  | 1 |  |  | USD |  | 100.00 |  | FPT Industrial S.p.A. |  | 100.00 |  |
Fiatallis North America LLC |  | Wilmington |  | U.S.A. |  | 32 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
Flagship Dealer Holding Company, LLC |  | Wilmington |  | U.S.A. |  | 1 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
Flexi-Coil (U.K.) Limited |  | Basildon |  | United Kingdom |  | 3,291,776 |  |  | GBP |  | 100.00 |  | CNH Industrial Canada, Ltd. |  | 100.00 |  |
FPT - Powertrain Technologies France SAS |  | Garchizy |  | France |  | 73,444,960 |  |  | EUR |  | 100.00 |  | IVECO FRANCE SAS |  | 97.14 |  |
|  | CNH Industrial Finance France S.A. |  | 2.86 |  |
FPT Industrial S.p.A. |  | Turin |  | Italy |  | 100,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
FPT Motorenforschung AG |  | Arbon |  | Switzerland |  | 4,600,000 |  |  | CHF |  | 100.00 |  | FPT Industrial S.p.A. |  | 100.00 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS (continued) |  |
Heuliez Bus S.A.S. |  | Mauléon |  | France |  | 9,000,000 |  |  | EUR |  | 100.00 |  | Société Charolaise de Participations SAS |  | 100.00 |  |
HFI Holdings, Inc. |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
IAV-Industrie-Anlagen-Verpachtung GmbH |  | Ulm |  | Germany |  | 25,565 |  |  | EUR |  | 88.42 |  | Iveco Investitions GmbH |  | 95.00 |  |
Iveco (China) Commercial Vehicle Sales Co. Ltd |  | Shanghai |  | People's Rep.of China |  | 50,000,000 |  |  | CNY |  | 100.00 |  | Iveco S.p.A. |  | 100.00 |  |
Iveco (Schweiz) AG |  | Kloten |  | Switzerland |  | 9,000,000 |  |  | CHF |  | 100.00 |  | Iveco Nederland B.V. |  | 100.00 |  |
Iveco Arac Sanayi VE Ticaret A.S. |  | Samandira-Kartal/Istanbul |  | Turkey |  | 375,000,000 |  |  | TRY |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Austria GmbH |  | Vienna |  | Austria |  | 6,178,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Bayern GmbH |  | Nuremberg |  | Germany |  | 742,000 |  |  | EUR |  | 94.00 |  | Iveco Magirus AG |  | 100.00 |  |
Iveco Belgium N.V. |  | Groot-Bijgaarden |  | Belgium |  | 6,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 99.98 |  |
|  |  |  |  |  |  |  |  |  |  |  | Iveco Nederland B.V. |  | 0.02 |  |
Iveco Capital Russia LLC |  | Moscow |  | Russia |  | 50,000,000 |  |  | RUR |  | 100.00 |  | CNH Industrial Capital Limited |  | 100.00 |  |
Iveco Capital Services S.R.L. |  | Glina |  | Romenia |  | 22,519,423 |  |  | RON |  | 100.00 |  | CNH Industrial Capital Limited |  | 100.00 |  |
Iveco Czech Republic A.S. |  | Vysoke Myto |  | Czech Republic |  | 1,065,559,000 |  |  | CZK |  | 98.84 |  | IVECO FRANCE SAS |  | 98.84 |  |
Iveco Danmark A/S |  | Albertslund |  | Denmark |  | 501,000 |  |  | DKK |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
IVECO DEFENCE VEHICLES ROMANIA S.R.L. |  | Glina |  | Romenia |  | 4,840,000 |  |  | RON |  | 100.00 |  | Iveco Defence Vehicles Spa |  | 100.00 |  |
Iveco Defence Vehicles SpA |  | Bolzano |  | Italy |  | 25,000,000 |  |  | EUR |  | 100.00 |  | Iveco S.p.A. |  | 100.00 |  |
Iveco Espana S.L. |  | Madrid |  | Spain |  | 100,000,001 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Est Sas |  | Hauconcourt |  | France |  | 2,005,600 |  |  | EUR |  | 100.00 |  | IVECO FRANCE SAS |  | 100.00 |  |
Iveco Finland OY |  | Espoo |  | Finland |  | 100,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
IVECO FPT BRASIL LTDA. |  | Betim |  | Brazil |  | 417,000 |  |  | BRL |  | 100.00 |  | CNH Industrial Brasil Ltda |  | 100.00 |  |
IVECO FRANCE SAS |  | Vénissieux |  | France |  | 92,856,130 |  |  | EUR |  | 100.00 |  | Iveco Espana S.L. |  | 50.33 |  |
|  | CNH Industrial N.V. |  | 49.67 |  |
Iveco Holdings Limited |  | Basildon |  | United Kingdom |  | 47,000,000 |  |  | GBP |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Investitions GmbH |  | Ulm |  | Germany |  | 2,556,459 |  |  | EUR |  | 93.08 |  | Iveco Magirus AG |  | 99.02 |  |
Iveco L.V.I. S.a.s. |  | Saint Priest |  | France |  | 2,000,000 |  |  | EUR |  | 100.00 |  | IVECO FRANCE SAS |  | 100.00 |  |
Iveco Limited |  | Basildon |  | United Kingdom |  | 117,000,000 |  |  | GBP |  | 100.00 |  | Iveco Holdings Limited |  | 100.00 |  |
Iveco Magirus AG |  | Ulm |  | Germany |  | 50,000,000 |  |  | EUR |  | 94.00 |  | CNH Industrial N.V. |  | 88.34 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS (continued) |  |
|  | Iveco S.p.A. |  | 5.66 |  |
Iveco Magirus Fire Fighting GmbH |  | Weisweil |  | Germany |  | 30,776,857 |  |  | EUR |  | 84.63 |  | Iveco Magirus AG |  | 90.03 |  |
Iveco Nederland B.V. |  | Andelst |  | Netherlands |  | 21,920,549 |  |  | EUR |  | 100.00 |  | New Business Netherlands Holding B.V. |  | 100.00 |  |
Iveco Nord Nutzfahrzeuge GmbH |  | Hamburg |  | Germany |  | 1,611,500 |  |  | EUR |  | 94.00 |  | Iveco Magirus AG |  | 100.00 |  |
Iveco Nord SAS |  | Lesquin |  | France |  | 2,045,701 |  |  | EUR |  | 100.00 |  | IVECO FRANCE SAS |  | 100.00 |  |
Iveco Nord-Ost Nutzfahrzeuge GmbH |  | Berlin |  | Germany |  | 2,120,000 |  |  | EUR |  | 94.00 |  | Iveco Magirus AG |  | 100.00 |  |
Iveco Norge A.S. |  | Voyenenga |  | Norway |  | 18,600,000 |  |  | NOK |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Otomotiv Ticaret A.S. |  | Samandira-Kartal/Istanbul |  | Turkey |  | 92,000,000 |  |  | TRY |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Participations s.a.s. |  | Trappes |  | France |  | 468,656 |  |  | EUR |  | 100.00 |  | IVECO FRANCE SAS |  | 100.00 |  |
Iveco Pension Trustee Ltd |  | Basildon |  | United Kingdom |  | 2 |  |  | GBP |  | 100.00 |  | Iveco Holdings Limited |  | 50.00 |  |
|  | Iveco Limited |  | 50.00 |  |
Iveco Poland Sp. z o.o. |  | Warsaw |  | Poland |  | 46,974,500 |  |  | PLN |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Portugal-Comercio de Veiculos Industriais S.A. |  | Vila Franca de Xira |  | Portugal |  | 15,962,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 99.996 |  |
|  | Astra Veicoli Industriali S.p.A. |  | 0.001 |  |
|  | CNH Industrial Portugal-Comercio de Tractores e Maquinas Agricolas Ltda |  | 0.001 |  |
|  | Iveco Espana S.L. |  | 0.001 |  |
|  | Mediterranea de Camiones S.L. |  | 0.001 |  |
Iveco Provence s.a.s. |  | Vitrolles |  | France |  | 2,371,200 |  |  | EUR |  | 100.00 |  | Iveco Participations s.a.s. |  | 100.00 |  |
Iveco Retail Limited |  | Basildon |  | United Kingdom |  | 7,319,100 |  |  | GBP |  | 100.00 |  | Iveco Holdings Limited |  | 100.00 |  |
Iveco Romania S.r.l. |  | Glina |  | Romenia |  | 17,500 |  |  | RON |  | 100.00 |  | Iveco Austria GmbH |  | 100.00 |  |
Iveco S.p.A. |  | Turin |  | Italy |  | 200,000,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Slovakia, s.r.o. |  | Bratislava |  | Slovack Republic |  | 6,639 |  |  | EUR |  | 98.84 |  | Iveco Czech Republic A.S. |  | 100.00 |  |
Iveco South Africa Works (Pty) Ltd |  | Centurion |  | South Africa |  | 215,010,239 |  |  | ZAR |  | 60.00 |  | CNH Industrial SA (Pty) Ltd. |  | 60.00 |  |
Iveco Sud-West Nutzfahrzeuge GmbH |  | Mannheim-Neckarau |  | Germany |  | 1,533,900 |  |  | EUR |  | 94.00 |  | Iveco Magirus AG |  | 100.00 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS (continued) |  |
Iveco Sweden A.B. |  | Arlov |  | Sweden |  | 600,000 |  |  | SEK |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Truck Centrum s.r.o. |  | Lodenice |  | Czech Republic |  | 10,000,000 |  |  | CZK |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco Truck Services S.R.L. |  | Glina |  | Romenia |  | 2,200,200 |  |  | RON |  | 100.00 |  | Iveco Romania S.r.l. |  | 95.00 |  |
|  | Iveco Austria GmbH |  | 5.00 |  |
Iveco Trucks Australia Limited |  | Dandenong |  | Australia |  | 47,492,260 |  |  | AUD |  | 100.00 |  | CNH Industrial Australia Pty Limited |  | 100.00 |  |
Iveco Ukraine LLC |  | Kiev |  | Ukraine |  | 49,258,692 |  |  | UAH |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Iveco West Nutzfahrzeuge GmbH |  | Düsseldorf |  | Germany |  | 3,017,000 |  |  | EUR |  | 94.00 |  | Iveco Magirus AG |  | 100.00 |  |
MAGIRUS CAMIVA S.a.s. (societè par actions simplifièe) |  | Chambéry |  | France |  | 1,870,169 |  |  | EUR |  | 84.63 |  | Iveco Magirus Fire Fighting GmbH |  | 100.00 |  |
Magirus GmbH |  | Ulm |  | Germany |  | 6,493,407 |  |  | EUR |  | 84.43 |  | Iveco Magirus Fire Fighting GmbH |  | 99.76 |  |
Magirus Lohr GmbH |  | Kainbach |  | Austria |  | 1,271,775 |  |  | EUR |  | 84.43 |  | Magirus GmbH |  | 100.00 |  |
Mediterranea de Camiones S.L. |  | Madrid |  | Spain |  | 48,080 |  |  | EUR |  | 100.00 |  | Iveco Espana S.L. |  | 99.88 |  |
|  | CNH Industrial N.V. |  | 0.13 |  |
New Business Netherlands Holding B.V. |  | Andelst |  | Netherlands |  | 110,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
New Holland Credit Company, LLC |  | Wilmington |  | U.S.A. |  | — |  |  | USD |  | 100.00 |  | CNH Industrial Capital LLC |  | 100.00 |  |
New Holland Holding Limited |  | Basildon |  | United Kingdom |  | 33,601 |  |  | GBP |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
New Holland Ltd |  | Basildon |  | United Kingdom |  | 1,079,247,000 |  |  | GBP |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
New Holland Tractor Ltd. |  | Basildon |  | United Kingdom |  | 184,100 |  |  | GBP |  | 100.00 |  | New Holland Holding Limited |  | 100.00 |  |
O & K - Hilfe GmbH |  | Heilbronn |  | Germany |  | 25,565 |  |  | EUR |  | 100.00 |  | CNH Industrial Baumaschinen GmbH |  | 100.00 |  |
Officine Brennero S.p.A. |  | Trento |  | Italy |  | 2,833,830 |  |  | EUR |  | 100.00 |  | Iveco S.p.A. |  | 100.00 |  |
OOO Iveco Russia |  | Moscow |  | Russia |  | 868,545,000 |  |  | RUR |  | 100.00 |  | CNH Industrial N.V. |  | 99.96 |  |
|  | Iveco Austria GmbH |  | 0.04 |  |
Receivables Credit II Corporation |  | Calgary |  | Canada |  | 1 |  |  | CAD |  | 100.00 |  | CNH Industrial Capital America LLC |  | 100.00 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS (continued) |  |
SAIC Fiat Powertrain Hongyan Co. Ltd. |  | Chongqing |  | People's Rep.of China |  | 580,000,000 |  |  | CNY |  | 60.00 |  | SAIC IVECO Commercial Vehicle Investment Company Limited |  | 60.00 |  |
|  | FPT Industrial S.p.A. |  | 30.00 |  |
Seddon Atkinson Vehicles Ltd |  | Basildon |  | United Kingdom |  | 41,700,000 |  |  | GBP |  | 100.00 |  | Iveco Holdings Limited |  | 100.00 |  |
Société Charolaise de Participations SAS |  | Vénissieux |  | France |  | 2,370,000 |  |  | EUR |  | 100.00 |  | Iveco Espana S.L. |  | 100.00 |  |
Société de Diffusion de Vehicules Industriels-SDVI S.A.S. |  | Trappes |  | France |  | 7,022,400 |  |  | EUR |  | 100.00 |  | IVECO FRANCE SAS |  | 100.00 |  |
Steyr Center Nord GmbH |  | Ruckersdorf-Harmannsdorf |  | Austria |  | 35,000 |  |  | EUR |  | 100.00 |  | CNH Industrial Osterreich GmbH |  | 100.00 |  |
Transolver Service S.A. |  | Madrid |  | Spain |  | 610,000 |  |  | EUR |  | 100.00 |  | CNH Industrial Capital Limited |  | 99.98 |  |
|  | Iveco Espana S.L. |  | 0.02 |  |
Transolver Services S.A.S. |  | Trappes |  | France |  | 38,000 |  |  | EUR |  | 100.00 |  | CNH Industrial Capital Limited |  | 100.00 |  |
UAB Iveco Capital Baltic |  | Vilnius |  | Lithuania |  | 40,110 |  |  | EUR |  | 100.00 |  | CNH Industrial Capital Limited |  | 100.00 |  |
Uzcaseagroleasing LLC |  | Tashkent |  | Uzbekistan |  | 5,000,000 |  |  | USD |  | 51.00 |  | Case Credit Holdings Limited |  | 51.00 |  |
UzCaseMash LLC |  | Tashkent |  | Uzbekistan |  | 15,000,000 |  |  | USD |  | 60.00 |  | Case Equipment Holdings Limited |  | 60.00 |  |
UzCaseService LLC |  | Tashkent |  | Uzbekistan |  | 4,117,500 |  |  | USD |  | 51.00 |  | Case Equipment Holdings Limited |  | 51.00 |  |
UzCaseTractor LLC |  | Tashkent |  | Uzbekistan |  | 15,000,000 |  |  | USD |  | 51.00 |  | Case Equipment Holdings Limited |  | 51.00 |  |
Zona Franca Alari Sepauto S.A. |  | Barcelona |  | Spain |  | 520,560 |  |  | EUR |  | 51.87 |  | Iveco Espana S.L. |  | 51.87 |  |
JOINTLY-CONTROLLED ENTITIES ACCOUNTED FOR USING THE EQUITY METHOD |  |
CNH Comercial, SA de C.V. |  | Queretaro |  | Mexico |  | 160,050,000 |  |  | MXN |  | 50.00 |  | CNH de Mexico SA de CV |  | 100.00 |  |
CNH de Mexico SA de CV |  | Queretaro |  | Mexico |  | 165,276,000 |  |  | MXN |  | 50.00 |  | CNH Industrial N.V. |  | 50.00 |  |
CNH Industrial S.A. de C.V. |  | Queretaro |  | Mexico |  | 400,050,000 |  |  | MXN |  | 50.00 |  | CNH de Mexico SA de CV |  | 100.00 |  |
CNH Servicios Comerciales, S.A. de C.V., SOFOM, E.N.R. |  | Queretaro |  | Mexico |  | 50,000,000 |  |  | MXN |  | 50.00 |  | CNH Industrial N.V. |  | 50.00 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
JOINTLY-CONTROLLED ENTITIES ACCOUNTED FOR USING THE EQUITY METHOD (continued) |  |
IVECO - OTO MELARA Società Consortile a responsabilità limitata |  | Rome |  | Italy |  | 40,000 |  |  | EUR |  | 50.00 |  | Iveco Defence Vehicles SpA |  | 50.00 |  |
Iveco Acentro S.p.A. |  | Cagliari |  | Italy |  | 223,986 |  |  | EUR |  | 50.00 |  | Iveco S.p.A. |  | 50.00 |  |
Iveco Orecchia S.p.A. |  | Turin |  | Italy |  | 8,000,000 |  |  | EUR |  | 50.00 |  | Iveco S.p.A. |  | 50.00 |  |
Naveco (Nanjing IVECO Motor Co.) Ltd. |  | Nanjing |  | People's Rep.of China |  | 2,527,000,000 |  |  | CNY |  | 50.00 |  | Iveco S.p.A. |  | 50.00 |  |
New Holland HFT Japan Inc. |  | Sapporo |  | Japan |  | 240,000,000 |  |  | JPY |  | 50.00 |  | CNH Industrial N.V. |  | 50.00 |  |
Nikola Iveco Europe GmbH |  | Ulm |  | Germany |  | 25,000 |  |  | EUR |  | 50.00 |  | Iveco S.p.A. |  | 50.00 |  |
SAIC IVECO Commercial Vehicle Investment Company Limited |  | Shanghai |  | People's Rep.of China |  | 224,500,000 |  |  | USD |  | 50.00 |  | Iveco S.p.A. |  | 50.00 |  |
Turk Traktor ve Ziraat Makineleri A.S. |  | Ankara |  | Turkey |  | 53,369,000 |  |  | TRY |  | 37.50 |  | CNH Industrial Osterreich GmbH |  | 37.50 |  |
ASSOCIATED COMPANIES ACCOUNTED FOR USING THE EQUITY METHOD
Al-Ghazi Tractors Ltd |  | Karachi |  | Pakistan |  | 289,821,005 |  |  | PKR |  | 43.17 |  | CNH Industrial N.V. |  | 43.17 |  |
CNH Industrial Capital Europe S.a.S. |  | Nanterre |  | France |  | 88,482,297 |  |  | EUR |  | 49.90 |  | CNH Industrial N.V. |  | 49.90 |  |
Farm FZCO |  | Jebel Ali |  | United Arab Emirates |  | 6,600,000 |  |  | AED |  | 28.79 |  | CNH Industrial Italia s.p.a. |  | 28.79 |  |
Geoprospectors GmbH |  | Traiskirchen |  | Austria |  | 84,250 |  |  | EUR |  | 25.00 |  | CNH Industrial N.V. |  | 25.00 |  |
IVECO-AMT Ltd. |  | Miass |  | Russia |  | 65,255,056 |  |  | RUR |  | 33.33 |  | CNH Industrial N.V. |  | 33.33 |  |
Transolver Finance Establecimiento Financiero de Credito S.A. |  | Madrid |  | Spain |  | 29,315,458 |  |  | EUR |  | 49.00 |  | CNH Industrial N.V. |  | 49.00 |  |
UNCONSOLIDATED SUBSIDIARIES |  |
Altra S.p.A. |  | Genoa |  | Italy |  | 516,400 |  |  | EUR |  | 100.00 |  | Iveco S.p.A. |  | 100.00 |  |
Case Construction Equipment, Inc. |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
Case IH Agricultural Equipment, Inc. |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
Case International Limited |  | Basildon |  | United Kingdom |  | 1 |  |  | GBP |  | 100.00 |  | New Holland Holding Limited |  | 100.00 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
UNCONSOLIDATED SUBSIDIARIES (continued) |  |
CNH INDUSTRIAL VENEZUELA, C.A. |  | Caracas |  | Venezuela |  | 1,715,951,510 |  |  | VES |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
CNH Trustee Limited |  | Basildon |  | United Kingdom |  | 2 |  |  | GBP |  | 100.00 |  | CNH Industrial N.V. |  | 50.00 |  |
|  |  |  |  |  |  |  |  |  |  |  | New Holland Ltd |  | 50.00 |  |
Employers' Health Initiatives L.L.C. |  | Wilmington |  | U.S.A. |  | 790,000 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
International Harvester Company |  | Wilmington |  | U.S.A. |  | 1,000 |  |  | USD |  | 100.00 |  | CNH Industrial America LLC |  | 100.00 |  |
Iveco Magyarorszag Kereskedelmi KFT in liquidation |  | Budapest |  | Hungary |  | 24,000,000 |  |  | HUF |  | 100.00 |  | Iveco Austria GmbH |  | 100.00 |  |
J.I. Case Company Limited |  | Basildon |  | United Kingdom |  | 2 |  |  | GBP |  | 100.00 |  | Case United Kingdom Limited |  | 100.00 |  |
J.I. Case Trustee Limited |  | Basildon |  | United Kingdom |  | 2 |  |  | GBP |  | 100.00 |  | CNH Industrial N.V. |  | 50.00 |  |
|  |  |  |  |  |  |  |  |  |  |  | New Holland Ltd |  | 50.00 |  |
MVPC LLC |  | Moscow |  | Russia |  | 10,000 |  |  | RUR |  | 50.00 |  | OOO Iveco Russia |  | 50.00 |  |
New Industrial Business 2 s.r.l. |  | Turin |  | Italy |  | 31,539 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
Potenza Technology Holdings Limited |  | Birminghan |  | United Kingdom |  | 200 |  |  | GBP |  | 100.00 |  | FPT Industrial S.p.A. |  | 100.00 |  |
Potenza Technology Limited |  | Birminghan |  | United Kingdom |  | 100 |  |  | GBP |  | 100.00 |  | Potenza Technology Holdings Limited |  | 100.00 |  |
SERFIT S.R.L. |  | Turin |  | Italy |  | 50,000 |  |  | EUR |  | 100.00 |  | CNH Industrial N.V. |  | 100.00 |  |
OTHER ASSOCIATED COMPANIES
Consorzio Nido Industria Vallesina |  | Ancona |  | Italy |  | 53,903 |  |  | EUR |  | 38.73 |  | CNH Industrial Italia s.p.a. |  | 38.73 |  |
Sotra S.A. |  | Abidjan |  | Ivory Coast |  | 3,000,000,000 |  |  | XAF |  | 39.80 |  | IVECO FRANCE SAS |  | 39.80 |  |
Trucks & Bus Company |  | Tajoura |  | Libya |  | 96,000,000 |  |  | LYD |  | 25.00 |  | Iveco Espana S.L. |  | 25.00 |  |
OTHER COMPANIES
CODEFIS Società consortile per azioni |  | Turin |  | Italy |  | 120,000 |  |  | EUR |  | 19.00 |  | CNH Industrial Capital Limited |  | 19.00 |  |
FCA Services S.c.p.a. |  | Turin |  | Italy |  | 1,600,000 |  |  | EUR |  | 12.96 |  | Iveco S.p.A. |  | 7.66 |  |
|  |  |  |  |  |  |  |  |  |  |  | CNH Industrial Italia s.p.a. |  | 4.21 |  |
|  |  |  |  |  |  |  |  |  |  |  | FPT Industrial S.p.A. |  | 0.85 |  |

|  | Exhibit 8.1

Name |  | Registered Office |  | Country |  | Share capital |  | Currency |  | % of Group consolidation |  | Interest held by |  | % interest held |  | % of voting rights
OTHER COMPANIES (continued) |  |
|  |  |  |  |  |  |  |  |  |  |  | Astra Veicoli Industriali S.p.A. |  | 0.04 |  |
|  |  |  |  |  |  |  |  |  |  |  | CNH Industrial Capital Solutions S.p.A. |  | 0.04 |  |
|  |  |  |  |  |  |  |  |  |  |  | CNH Industrial Finance S.p.A. |  | 0.04 |  |
|  |  |  |  |  |  |  |  |  |  |  | CNH Industrial Services S.r.l. |  | 0.04 |  |
|  |  |  |  |  |  |  |  |  |  |  | Iveco Defence Vehicles SpA |  | 0.04 |  |
|  |  |  |  |  |  |  |  |  |  |  | Officine Brennero S.p.A. |  | 0.04 |  |
Nuova Didactica S.c. a r.l. |  | Modena |  | Italy |  | 112,200 |  |  | EUR |  | 12.27 |  | CNH Industrial Italia s.p.a. |  | 12.27 |  |