EX-8 3 exhibit_8.htm EXHIBIT 8

exhibit_8.htm

Exhibit 8

List of Subsidiaries and Affiliates of the Registrant

The following table sets forth the legal name, location and country of incorporation and percentage ownership of each of the registrant’s subsidiaries and affiliated companies:

Subsidiary/Affiliate Name		Country of Incorporation		Ownership Percentage
Magic Software Japan K.K		Japan		100%
Magic Software Enterprises Inc		United States		100%
Magic Software Enterprises (UK) Ltd		United Kingdom		100%
Hermes Logistics Technologies Limited		United Kingdom		100%
Magic Software Enterprises Spain Ltd		Spain		100%
Coretech Consulting Group Inc		United States		100%
Coretech Consulting Group LLC		United States		100%
Magic Software Enterprises (Israel) Ltd		Israel		100%
[Magic Software Enterprises Italy S.r.l.*		Italy		100%
Magic Software Enterprises Netherlands B.V		Netherlands		100%
Magic Software Enterprises France		France		100%
Magic Beheer B.V		Netherlands		100%
Magic Benelux B.V		Netherlands		100%
Magic Software Enterprises GMBH		Germany		100%
Magic Software Enterprises India Pvt. Ltd		India		100%
Onyx Magyarorszag Szsoftverhaz		Hungary		100%
CarPro Systems Ltd.		Israel		90.48%
Fusion LLC		United States		100%

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(1) In March 2009, a liquidator was appointed for Magic Software Enterprises Italy S.r.l.