EX-8.1 2 v435418_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, 2015:

		Country of		Ownership
Subsidiary Name		Incorporation		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%
Fusion Technical Solutions LLC.		Delaware		49%
Xsell Resources Inc.		Pennsylvania		100%
Magix Integration (Proprietary) Ltd		South Africa		100%
Complete Business Solutions Ltd		Israel		100%
Datamind Technologies Ltd		Israel		80%
AppBuilder Solutions Ltd		United Kingdom		100%
CommIT Technology Solutions Ltd		Israel		77.7%
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		75%
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 Ltd. (FTS Global Ltd.)		Bulgaria		100%
BridgeQuest Labs, Inc...		North Carolina		100%
BridgeQuest, Inc.		North Carolina		100%
Allstates Consulting Services LLC		Delaware		100%
Comblack Ltd		Israel		70%
Yes-IT Ltd.		Israel		100%
Infinigy (UK) holdings limited		United Kingdom		100%
Infinigy (US) holding Inc.		Atlanta		100%
Infinigy Solutions LLC.		Atlanta		70%
Infinigy Solutions West Coast LLC (shares held by Infinigy Solutions LLC.).		Atlanta		100%