EX-8.1 2 f20f2018ex8-1_magicsoftware.htm LIST OF SUBSIDIARIES OF THE REGISTRANT

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, 2018:

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 | %
Fusion Solutions LLC. |  | Delaware |  |  | 100 | %
Fusion Technical Solutions LLC. |  | Delaware |  |  | 49 | %
Xsell Resources Inc. |  | Pennsylvania |  |  | 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 | %
Magix Integration (Proprietary) Ltd |  | South Africa |  |  | 100 | %
AppBuilder Solutions Ltd |  | United Kingdom |  |  | 100 | %
Complete Business Solutions Ltd |  | Israel |  |  | 100 | %
Datamind Technologies Ltd |  | Israel |  |  | 80 | %
CommIT Technology Solutions Ltd |  | Israel |  |  | 77.8 | %
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 | %
Quickode Ltd (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  |  | 100 | %
Twingo Ltd (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  |  | 60 | %
Pilat Europe Ltd. |  | United Kingdom |  |  | 100 | %
Pilat (North America), Inc. |  | New Jersey |  |  | 100 | %
Roshtov Software Industries Ltd |  | Israel |  |  | 60 | %
BridgeQuest Labs, Inc... |  | North Carolina |  |  | 100 | %
BridgeQuest, Inc. |  | North Carolina |  |  | 100 | %
Allstates Consulting Services LLC |  | Delaware |  |  | 100 | %
F.T.S. - Formula Telecom Solutions Ltd |  | Israel |  |  | 100 | %
FTS Bulgaria Ltd. (FTS Global Ltd.) |  | Bulgaria |  |  | 100 | %
Comblack IT Ltd |  | Israel |  |  | 70 | %
Yes-IT Ltd. (shares held by Comblack IT Ltd) |  | Israel |  |  | 100 | %
Shavit Software (2009) Ltd. (shares held by Comblack Ltd) |  | Israel |  |  | 100 | %
Infinigy (UK) Holdings Limited |  | United Kingdom |  |  | 100 | %
Infinigy (US) Holding Inc. |  | Georgia |  |  | 100 | %
Infinigy Solutions LLC. |  | Georgia |  |  | 70 | %
Infinigy Engineering LLP (shares held by Infinigy Solutions LLC.). |  | Georgia |  |  | 99.9 | %
Skysoft Solutions Ltd. |  | Israel |  |  | 75 | %
Futurewave Systems, Inc. |  | Georgia |  |  | 100 | %