EX-8.1 2 ea020570001ex8-1_magic.htm LIST OF SUBSIDIARIES OF THE REGISTRANT

Exhibit 8.1

C. | Organizational Structure

The following table sets forth the legal name, location and country or state of incorporation and percentage ownership of our subsidiaries as of December 31, 2023:

Subsidiaries and affiliate |  | Country of Incorporation |  | Ownership Percentage |
9540 Y.G. Soft I.T Ltd. (shares held by CommIT Software Ltd.) |  | Israel |  |  | 60 | %
Allstates Consulting Services LLC (shares held by Magic Software Enterprises Inc.) |  | Delaware |  |  | 100 | %
AppBuilder Solutions Ltd |  | United Kingdom |  |  | 100 | %
Appush Technologies Ltd (Formerly known as Vidstart Ltd) |  | Israel |  |  | 100 | %
Appush Inc. (Shares held by Appush Technologies Ltd) |  | Delaware |  |  | 100 | %
Aptonet, Inc. |  | Georgia |  |  | 100 | %
B.A Microwaves Ltd. (shares held by CommIT Embedded Ltd.) |  | Israel |  |  | 56.67 | %
BridgeQuest Labs, Inc. (shares held by BridgeQuest, Inc.) |  | North Carolina |  |  | 100 | %
BridgeQuest, Inc. (shares held by Magic Software Enterprises Inc.) |  | North Carolina |  |  | 100 | %
Comblack IT Ltd |  | Israel |  |  | 80.1 | %
Comblack Municipal Services Ltd. (shares held by Comblack IT Ltd.) |  | Israel |  |  | 70 | %
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 | %
Comm-IT USA, Inc. (shares held by Comm-IT Technology Solutions Ltd.) |  | Delaware |  |  | 100 | %
Complete Business Solutions Ltd |  | Israel |  |  | 100 | %
Coretech Consulting Group Inc (shares held by Magic Software Enterprises Inc) |  | Pennsylvania |  |  | 100 | %
Coretech Consulting Group LLC (shares held by Magic Software Enterprises Inc) |  | Delaware |  |  | 100 | %
Dario Solutions IT Ltd (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  |  | 100 | %
Datamind Technologies Ltd (shares held by Complete Business Solutions Ltd) |  | Israel |  |  | 100 | %
Enable IT Consulting Services Canada Inc. (shares held by Enable IT LLC.) |  | Canada |  |  | 100 | %
Enable IT LLC. (shares held by Coretech Consulting Group LLC) |  | Delaware |  |  | 100 | %
F.T.S. - Formula Telecom Solutions Ltd. |  | Israel |  |  | 100 | %
Fusion Solutions LLC. (shares held by Coretech Consulting Group LLC) |  | Delaware |  |  | 100 | %
Fusion Technical Solutions LLC. (shares held by Fusion Solutions LLC) |  | Delaware |  |  | 49 | %
Futurewave Systems, Inc. (shares held by Fusion Solutions LLC.) |  | Georgia |  |  | 100 | %
The Goodkind Group LLC |  | New York |  |  | 100 | %
Goodkind Hospitality, LLC (shares held by Coretech Consulting Group LLC) |  | Delaware |  |  | 100 | %
Hermes Logistics Technologies Limited (shares held by Magic Software Enterprises (UK) Ltd) |  | United Kingdom |  |  | 100 | %
Infinigy (UK) Holdings Limited |  | United Kingdom |  |  | 100 | %
Infinigy (US) Holding Inc (shares held by Infinigy (UK) Holdings Limited) |  | Georgia |  |  | 100 | %
Infinigy Engineering LLP (shares held by Infinigy Solutions LLC.). |  | Georgia |  |  | 100 | %
Infinigy Solutions LLC. (shares held by Infinigy (US) Holding Inc) |  | Georgia |  |  | 100 | %
Intrabases SAS |  | France |  |  | 100 | %
K.M.T. (M.H.) Technologies Communication Computer Ltd. |  | Israel |  |  | 60 | %
Knowledge & Solutions Software B.V. |  | Netherlands |  |  | 100 | %

Subsidiaries and affiliate |  | Country of Incorporation |  | Ownership Percentage |
Magic Beheer B.V. (shares held by Magic Software Enterprises Netherlands B.V.) |  | Netherlands |  |  | 100 | %
Magic Benelux B.V. (shares held by Magic Beheer B.V.) |  | Netherlands |  |  | 100 | %
Magic Hands B.V. |  | Netherlands |  |  | 100 | %
Magic Software Enterprises (Israel) Ltd |  | Israel |  |  | 100 | %
Magic Software Enterprises (UK) Ltd (shares held by Magic Software Enterprises Netherlands B.V.) |  | United Kingdom |  |  | 100 | %
Magic Software Enterprises France (shares held by Magic Software Enterprises Netherlands B.V.) |  | France |  |  | 100 | %
Magic Software Enterprises GMBH (shares held by Magic Software Enterprises Netherlands B.V.) |  | Germany |  |  | 100 | %
Magic Software Enterprises Inc. |  | Delaware |  |  | 100 | %
Magic Software Enterprises India Pvt. Ltd |  | India |  |  | 100 | %
Magic Software Enterprises Netherlands B.V. |  | Netherlands |  |  | 100 | %
Magic Software Enterprises Spain Ltd (shares held by Magic Software Enterprises Netherlands B.V.) |  | Spain |  |  | 100 | %
Magic Software Japan K.K |  | Japan |  |  | 100 | %
Magix Integration (Proprietary) Ltd |  | South Africa |  |  | 100 | %
Menarva Ltd. |  | Israel |  |  | 100 | %
Mobisoft Ltd. |  | Israel |  |  | 98.52 | %
NetEffects, Inc. (shares held by Coretech Consulting Group LLC) |  | Missouri |  |  | 100 | %
OnTarget Group, Inc |  | North Carolina |  |  | 100 | %
OnTarget Labs Inc |  | Russia |  |  | 100 | %
OnTarget Labs Latvia |  | Latvia |  |  | 100 | %
OnTarget Labs LLC Russia |  | Russia |  |  | 100 | %
Magic Quest Labs LLC |  | Georgia |  |  | 100 | %
Onyx Magyarorszag Szsoftverhaz (shares held by Magic Software Enterprises Netherlands B.V.) |  | Hungary |  |  | 100 | %
Pilat (North America), Inc. |  | New Jersey |  |  | 100 | %
Pilat Europe Ltd. |  | United Kingdom |  |  | 100 | %
PowWow Inc. |  | California |  |  | 100 | %
Quickode Ltd (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  |  | 100 | %
Roshtov Software Industries Ltd |  | Israel |  |  | 80 | %
Sanjer AI Ltd. (shares held by CommIT Software Ltd.) |  | Israel |  |  | 33 | %
Shavit Human resource Ltd. |  | Israel |  |  | 100 | %
Shavit Software (2009) Ltd. (shares held by Comblack Ltd) |  | Israel |  |  | 100 | %
Skysoft Solutions Ltd. (shares held by CommIT Embedded Ltd.) |  | Israel |  |  | 75 | %
Stockell Information Systems Inc. |  | Missouri |  |  | 100 | %
The Goodkind Group, LLC |  | New York |  |  | 100 | %
Twingo Ltd (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  |  | 60 | %
Valinor Ltd. (shares held by Comm-IT Technology Solutions Ltd.) |  | Israel |  |  | 100 | %
Xsell Resources Inc. (shares held by Coretech Consulting Group LLC) |  | Pennsylvania |  |  | 100 | %
Yes-IT Ltd. (shares held by Comblack IT Ltd) |  | Israel |  |  | 100 | %