Exhibit 8
ELLOMAY CAPITAL LTD.
List of Subsidiaries as of December 31, 2024
| 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 Water Plants Holdings (2014) Ltd. | 100 | % | Israel | |||
| Ellomay Manara (2014) Ltd. | 100 | %2 | Israel | |||
| Ellomay Pumped Storage (2014) Ltd. | 83.33 | %2 | 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 | |||
| Ellomay USA GP, LLC | 100 | % | Delaware, USA | |||
| Ellomay USA, LP | 100 | %3 | Delaware, USA | |||
| Ellomay USA, Inc. | 100 | %4 | Delaware, USA | |||
| Ellomay Solar Projects GP, LLC | 100 | %5 | Delaware, USA | |||
| Ellomay Texas Solar Projects, LP | 100 | %5 | Delaware, USA | |||
| Name of Subsidiary | Percentage of Ownership | Jurisdiction of Incorporation | ||||
| Fairfield Solar Holdings LLC | 100 | %6 | Delaware, USA | |||
| Fairfield Solar Project LLC | 100 | %7 | Delaware, USA | |||
| Malakoff Solar Holdings LLC | 100 | %6 | Delaware, USA | |||
| Malakoff Solar I LLC | 100 | %8 | Delaware, USA | |||
| Malakoff Solar II LLC | 100 | %8 | Delaware, USA | |||
| Talco Solar Holdings LLC | 100 | %6 | Delaware, USA | |||
| Talco Solar LLC | 100 | %9 | Delaware, USA | |||
| Mexia Solar Holdings LLC | 100 | %6 | Delaware, USA | |||
| Mexia Solar I LLC | 100 | %10 | Delaware, USA | |||
| Mexia Solar II LLC | 100 | %10 | Delaware, USA | |||
| Hilsboro Solar I LLC | 100 | %6 | Delaware, USA | |||
| Hilsboro Solar II LLC | 100 | %6 | Delaware, USA | |||
| 1. | Held by Ellomay Luxembourg Holdings S.àr.l. |
| 2. | 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%. |
| 3. | Directly and through Ellomay USA GP, LLC. |
| 4. | Through Ellomay USA, LP. |
| 5. | Through Ellomay USA Inc. |
| 6. | Through Ellomay Texas Solar Projects, LP. |
| 7. | Through Fairfield Solar Holdings LLC. |
| 8. | Through Malakoff Solar Holdings LLC. |
| 9. | Through Talco Solar Holdings LLC. |
| 10. | Through Mexia Solar Holdings LLC. |