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 | % |