EX-8 4 exhibit_8.htm EXHIBIT 8

Exhibit 8
ELLOMAY CAPITAL LTD.
List of Subsidiaries as of December 31, 2022

Name of Subsidiary | Percentage of Ownership | Jurisdiction of Incorporation
Ellomay Clean Energy Ltd. | 100% | Israel
Ellomay Clean Energy LP | 100% | Israel
Ellomay Luxembourg Holdings S.àr.l. | 100% | Luxembourg
Ellomay Spain S.L. | 100%1 | Spain
Rodríguez I Parque Solar, S.L | 100%1 | Spain
Rodríguez II Parque Solar, S.L. | 100%1 | Spain
Seguisolar S.L. | 100%1 | Spain
Talasol Solar S.L.U. | 51%1 | Spain
Ellomay Solar S.L. | 100%1 | Spain
Ellomay Solar Spain Two S.L. | 100%1 | Spain
Ellomay Solar Spain Three S.L. | 100%1 | Spain
Ellomay Holdings Talmei Yosef Ltd. | 100% | Israel
Ellomay Sun Team Ltd. | 100%2 | Israel
Ellomay Talmei Yosef Ltd. | 100%3 | Israel
Ellomay Water Plants Holdings (2014) Ltd. | 100% | Israel
Ellomay Manara (2014) Ltd. | 100%4 | Israel
Ellomay Pumped Storage (2014) Ltd. | 83.33%4 | Israel
Chashgal Elyon Ltd. | 75%5 | Israel
Pumped Storage Electra LP | 75%5 | Israel
Groen Gas Goor B.V. | 100%1 | The Netherlands
Groen Gas Oude-Tonge B.V. | 100%1 | The Netherlands
Groen Gas Gelderland B.V. | 100%1 | The Netherlands
Ellomay Development Italy S.r.l | 100%1 | Italy
Ellomay Solar Italy One S.r.l | 100%1 | Italy

Ellomay Solar Italy Two S.r.l | 100%1 | Italy
Ellomay Solar Italy Three S.r.l | 100%1 | Italy
Ellomay Solar Italy Four S.r.l | 100%1 | Italy
Ellomay Solar Italy Five S.r.l | 100%1 | Italy
Ellomay Solar Italy Six S.r.l | 100%1 | Italy
Ellomay Solar Italy Seven S.r.l | 100%1 | Italy
Ellomay Solar Italy Eight S.r.l | 100%1 | Italy
Ellomay Solar Italy Nine S.r.l | 100%1 | Italy
Ellomay Solar Italy Ten S.r.l | 100%1 | Italy
Ellomay Solar Italy Eleven S.r.l | 100%1 | Italy
Ellomay Solar Italy Twelve S.r.l | 100%1 | Italy
Ellomay Solar Italy Thirteen S.r.l | 100%1 | Italy
Ellomay Solar Italy Fourteen S.r.l | 100%1 | Italy
Ellomay Solar Italy Fifteen S.r.l | 100%1 | Italy
Ellomay Solar Italy Sixteen S.r.l | 100%1 | Italy
Ellomay Solar Italy Seventeen S.r.l | 100%1 | Italy
Ellomay Solar Italy Eighteen S.r.l | 100%1 | Italy
Ellomay Solar Italy Nineteen S.r.l | 100%1 | Italy

___________________________

| 1. | Held by Ellomay Luxembourg Holdings S.àr.l.

| 2. | Held by Ellomay Holdings Talmei Yosef Ltd.

| 3. | Held by Ellomay Sun Team Ltd.

| 4. | 75% is held by Ellomay Water Plants Holdings (2014) Ltd. and 25% is held by Sheva Mizrakot Ltd., in which Ellomay Water Plants Holdings (2014) Ltd. holds 33.333%.

| 5. | Held by Ellomay Manara (2014) Ltd.

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