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EXHIBIT 8.1
List of Subsidiaries
|
|
|
|
|
|
Name of Subsidiary |
| Jurisdiction |
| Ownership Interest |
|
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|
|
SodaStream Enterprises N.V. |
| Netherlands Antilles |
| 100 | % |
SodaStream International B.V. |
| The Netherlands |
| 100 | % |
Soda-Club Worldwide B.V. |
| The Netherlands |
| 100 | % |
SodaStream GmbH |
| Germany |
| 100 | % |
SodaStream Industries Ltd. |
| Israel |
| 100 | % |
SodaStream Israel Ltd. |
| Israel |
| 100 | % |
SodaStream Österreich GmbH |
| Austria |
| 100 | % |
SodaStream Australia PTY Ltd. |
| Australia |
| 100 | % |
SodaStream (New Zealand) Ltd. |
| New Zealand |
| 100 | % |
SodaStream (SA) (Pty) Ltd. |
| South Africa |
| 100 | % |
SodaStream USA, Inc. |
| Delaware (United States) |
| 100 | % |
Soda-Club CO2 Ltd. |
| British Virgin Islands |
| 100 | % |
Soda-Club Switzerland GmbH |
| Switzerland |
| 100 | % |
Soda-Club (CO2) SA |
| Switzerland |
| 100 | % |
SodaStream (CO2) SA |
| Switzerland |
| 100 | % |
Soda-Club (CO2) Atlantic GmbH (LLC) |
| Switzerland |
| 100 | % |
SodaStream (Switzerland) AG |
| Switzerland |
| 100 | % |
SodaStream Nordics AB |
| Sweden |
| 100 | % |
SodaStream Canada Ltd. |
| Canada |
| 100 | % |
SodaStream K.K. |
| Japan |
| 100 | % |
OPM France SAS |
| France |
| 100 | % |
Bebidas Sudamerica S.A. |
| Argentina |
| 100 | % |