EX-8.1 2 v404552_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 as of December 31, 2014:

Subsidiary 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%
Fusion Solutions LLC. |  | Delaware |  | 100%
Xsell Resources Inc. |  | Pennsylvania |  | 100%
Magix Integration (Proprietary) Ltd |  | South Africa |  | 100%
Complete Business Solutions Ltd |  | Israel |  | 96.3%
AppBuilder Solutions UK |  | United Kingdom |  | 100%
Comm-IT Technology Solutions Ltd |  | Israel |  | 80%
CommIT Software Ltd (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  | 100%
CommIT Embedded Ltd (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  | 50.1%
Valinor Ltd. (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  | 100%
Dario Solutions IT Ltd (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  | 100%
Pilat Europe Ltd |  | United Kingdom |  | 100%
Pilat (North America), Inc. |  | New Jersey |  | 100%
F.T.S. - Formula Telecom Solutions Ltd. |  | Israel |  | 100%
FTS Bulgaria (FTS Global Ltd.) |  | Bulgaria |  | 100%
BridgeQuest Labs, Inc. |  | North Carolina |  | 100%
DataMind Technologies Ltd |  | Israel |  | 80%
BridgeQuest, Inc. |  | North Carolina |  | 100%
Allstates Consulting Services LLC |  | Delaware |  | 100%
Formula Telecom Solutions, Ltd |  | Israel |  | 100%