EX-8.1 2 v304970_ex8-1.htm EXHIBIT 8.1

Exhibit 8.1

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. |  | Delaware |  |  | 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 |  | Pennsylvania |  |  | 100 | %
Coretech Consulting Group LLC |  | Delaware |  |  | 100 | %
Magic Software Enterprises (Israel) Ltd. |  | Israel |  |  | 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 |  |  | 100 | %
Fusion Solutions, LLC |  | Delaware |  |  | 100 | %
Xsell Resources Inc. |  | Pennsylvania |  |  | 88 | %
Magix Integration (Proprietary) Ltd |  | South Africa |  |  | 100 | %
Appbuilder solutions Ltd |  | UK |  |  | 100 | %
Complete Information Technology Ltd |  | Israel |  |  | 100 | %
Complete Business Solutions Ltd |  | Israel |  |  | 95 | %