Exhibit 8.1 Subsidiaries and Affiliated Companies
Buhrmann's major subsidiaries and affiliated companies are specified below, all 100% owned unless indicated otherwise. A complete list of subsidiaries and affiliated companies is available for inspection upon request at the Buhrmann Corporate Centre at Hoogoorddreef 62, 1101 BE Amsterdam ZO, The Netherlands (tel. +31-20-651 11 11).
Office Products North America Division
| USA | ||
| Corporate Express, Inc. | Broomfield, CO | |
| Imaging & Graphic Supplies | Deerfield Beach, FL | |
| Specialty Business Group | Buffalo Grove, IL | |
| —ASAP Software Express, Inc. | Chicago, IL | |
| —Trivial Information S.A. (HIS) | St. Ouen (France) | |
| —Corporate Express Document & Print Management, Inc. | Omaha, NE | |
| —Corporate Express Promotional Marketing, Inc | St. Louis, MO | |
| Midwest Group | Minnetonka, MN | |
| —Illinois Division | Chicago, IL Elk Grove Village, IL | |
| —Indiana Division | Indianapolis, IN | |
| —Michigan Division | Warren, MI | |
| —Minnesota Division | Plymouth, MN Arden Hills, MN | |
| —Ohio Division | Westerville, OH Cincinnati, OH | |
| —Pittsburgh Division | Pittsburgh, PA | |
| —Wisconsin Division | Wauwatosa, WI | |
| Northeast Group | Somerset, NJ | |
| —Connecticut Division | Stratford, CT | |
| —East Pennsylvania Division | Philadelphia, PA New Castle, DE | |
| —New England Division | Needham, MA Lawrence, MA | |
| —New York/New Jersey Division | New York, NY Whippany, NJ | |
| Southeast Group | Alpharetta, GA | |
| —Georgia Division | Atlanta, GA | |
| —Mid-Atlantic Division | Elkridge, MD Springdale, MD | |
| —Mid-South Division | Memphis, TN | |
| —North Florida Division | Tampa, FL Orlando, FL | |
| —South Atlantic Division | Henderson, NC | |
| —South Florida Division | Miami, FL | |
| West Group | Pleasanton, CA | |
| —Alaska Division | Anchorage, AK | |
| —Arizona Division | Phoenix, AZ | |
| —New Mexico Division | Albuquerque, NM | |
| —North California Division | Hayward, CA Newark, CA | |
| —Oregon Division | Portland, OR | |
| —Rocky Mountain Division | Salt Lake City, UT |
| —South California Division | Rancho Dominquez, CA Compton, CA | |
| —Washington Division | Renton, WA | |
| Central Group | Louisville, CO | |
| —Colorado Division | Aurora, CO | |
| —Kansas City Division | Kansas City, MO | |
| —Louisiana Division | Baton Rouge, LA | |
| —North Texas Division | Coppell, TX Arlington, TX | |
| —Oklahoma Division | Tulsa, OK | |
| —South Texas Division | Houston, TX | |
| —St. Louis Division | St. Louis, MO | |
| Canada | ||
| Corporate Express Canada, Inc. | Mississauga, ON | |
| —Atlantic Division | Halifax, NS | |
| —British Columbia Division | Vancouver, BC | |
| —Northern Alberta Division | Edmonton, AB | |
| —Ontario Division | Mississauga, ON | |
| —Quebec Division | Boucherville, QC | |
| —Southern Alberta Division | Calgary, AB | |
Office Products Europe Division | ||
| Austria | ||
| Corporate Express GmbH & Co. | Wels | |
| Belgium | ||
| Corporate Express Belgium NV | Kontich | |
| Samas Universal Office Supplies Belgium NV | Wemmel | |
| France | ||
| ANFA S.A. | Bondoufle | |
| Germany | ||
| Corporate Express Deutschland GmbH & Co. Vertriebs K.G. | Stuttgart | |
| Aspa Deutschland GmbH | ||
| Elze & Henniger Aspa Büro Center GmbH | ||
| F + D Aspa Büro Center GmbH | ||
| Klippel Aspa Büro Center GmbH | ||
| Hungary | ||
| Corporate Express Hungaria Kereskedelmi Kft | Budapest | |
| Ireland | ||
| Corporate Express (Ireland) Ltd. | Dublin | |
| Universal Wave Office Supplies Ltd | ||
| Italy | ||
| Corporate Express SpA | Cologno Monzese (MI) | |
| The Netherlands | ||
| Corporate Express Nederland BV | Zwolle | |
| Corporate Express Document Automatisering BV | Rotterdam | |
| Jonkers International BV | Sneek | |
| DocVision BV | Veldhoven | |
| Samas Universal Office Supplies BV | ||
| Aarts & Co BV | ||
| Dawidenko Supplies BV | ||
| Addison Technology Europe BV | ||
| Dawidenko Export & Logistics BV | ||
| Dawidenko International BV | ||
| Aspa Kantoorartikelen BV |
| Dissam BV | ||
| Intercambio BV | ||
| Poland | ||
| Corporate Express Polska Sp.z.o.o. | Gdynia | |
| Sweden | ||
| Corporate Express Svenska AB | Boras | |
| —Björsells Cexp AB | Boras | |
| United Kingdom | ||
| Corporate Express UK Ltd | Reading | |
| UOS Holding Ltd | ||
| Universal Office Supplies Ltd | ||
Office Products Australia Division | ||
| Australia | ||
| Corporate Express Australia, Ltd. (52%) | Rosebery, NSW | |
| New Zealand | ||
| Corporate Express New Zealand, Ltd. (52%) | Nauranga | |
Paper Merchanting Division | ||
| United Kingdom | ||
| Robert Horne Group Plc | Northampton | |
| —Robert Horne Paper Company Ltd. | Northampton | |
| —Adhesive and Display Products Ltd. | Northampton | |
| —Pinnacle Film & Board Sales Ltd. | Northampton | |
| —W. Lunnon & Co Ltd. | Lewes | |
| —Sheet and Roll Convertors Ltd. | Slough | |
| —Robert Horne Paper (Scotland) Ltd. | Cumbernauld | |
| —Glenmore Lomond Paper Group Ltd. | Dunfermline | |
| Howard Smith Paper Group Ltd. | Northampton | |
| —Howard Smith Paper Ltd. | Northampton | |
| —Contract Paper Ltd. | Northampton | |
| —Savory Paper Ltd. | Northampton | |
| —Precision Publishing Papers Ltd. | Yeovil | |
| —Trade Paper Ltd. | Barwell | |
| —Howard Smith Paper (Scotland) Ltd. | West Lothian | |
| The M6 Paper Group Ltd | Macclesfield | |
| The Netherlands | ||
| Bührmann-Ubbens BV | Zutphen | |
| —Krijt Krommenie BV | Wormerveer | |
| Proost en Brandt BV | Diemen | |
| —Store Office Paper BV | Bergschenhoek | |
| —Velpa Enveloppen BV | Zwijndrecht | |
| Papiergroothandel v/h Riem en Honig BV | Zoetermeer | |
| Deutschmann & Roelants BV | Capelle a/d IJssel | |
| Motif Paper Company (Europe) BV | Amsterdam | |
| Germany | ||
| Deutsche Papier Vertriebs GmbH | Augsburg | |
| —D + D Folienservice GmbH | Georgsmarienhütte | |
| —Dirimex Handels GmbH | Ergoldsbach | |
| —Handel für Siebdruck und Werbetechnik Klinger GmbH | Hannover | |
| —Deutsche adp Wilhelm GmbH | Augsburg | |
| Joseph Fröhlen Papiergrosshandlung | ||
| —Willi Reddemann Import-Export GmbH | Neuss | |
| France | ||
| Buhrmann France Image SAS | Croissy-Beaubourg |
| —Bellegarde | Saint-Ouen | |
| —Libert | Croissy-Beaubourg | |
| —Carpa ADP | Croissy-Beaubourg | |
| Italy | ||
| Polyedra SpA | Settimo Milanese (MI) | |
| Caledonia SrL | Caleppio di Settala | |
| Austria | ||
| PaperNet GmbH & Co. KG | Wiener Neudorf | |
| Czech Republic | ||
| Ospap velkoobchod papýrem, a.s. (96%) | Prague | |
| Belgium | ||
| Epacar NV | Kontich | |
| Denmark | ||
| Christian Christensen & Co | Holstebro | |
| J&M Papir A/S (42,5%) | Glostrup | |
| Papernet Scandinavia A/S | ||
| USA | ||
| Kelly Paper Company | Los Angeles | |
| Spain | ||
| Papelco SA (76%) | San Boi de Llobregat | |
| Union Papelera SA (94.5%) | Barcelona | |
| Ireland | ||
| Robert Horne Paper (Ireland) Ltd. | Dublin | |
| Contact Papers Ltd. | Dublin | |
| Supreme Paper Company Ltd. | Dublin | |
| Paper Sales Ltd. | Pouladuff | |
| Hungary | ||
| Budapest Papir Kft | Budapest | |
| South Africa | ||
| Finwood Papers (Pty) Ltd. (68%) | Germiston | |
| Poland | ||
| Mercator Papir Sp.z o.o. | Kraków | |
| Portugal | ||
| Tulipel-Commércio e Distribui, cao de Papel, LDA | Póvoa de Santa Iria | |
| Slovenia | ||
| Alpe Papir d.o.o. | Ljubljana | |
| Sweden | ||
| Grafiskt Papper Norden AB | Vällingby | |
| KH FinpappersSpecialisten AB (50%) | Amal | |
| Singapore | ||
| Winpac Pte Ltd (50%) | Singapore | |
| Slovakia | ||
| Bratislavská papierenská spolocnostspol s.r.o | Bratislava | |
| Croatia | ||
| Adria Papir d.o.o. | Zagreb | |
International trade | ||
| Singapore | ||
| VRG Paper Asia Pte Ltd | Singapore | |
| Malaysia | ||
| VRG Paper (Malaysia) Sdn Bhd | Petaling Jaya, Selangor | |
| Hong Kong | ||
| VRG Paper Hong Kong Ltd | Hong Kong |
| The Netherlands | ||
| Tricom Paper International BV | Amsterdam | |
| Representative Offices in China | Shanghai, Beijing | |
| Representative Office in Taiwan | Taipei | |
Graphic Systems Division | ||
| Belgium | ||
| Plantin NV | Brussels (Evere) | |
| Greece | ||
| BTI-Hellas A.E.E. | Peristeri | |
| Italy | ||
| Macchingraf SpA | Ospiate di Bollate (MI) | |
| Macchingraf-Sud SpA | Pomezia | |
| The Netherlands | ||
| Tetterode-Nederland BV | Amsterdam | |
| Spain | ||
| Maquinaria Artes Gráficas Hartmann, SA | Cornella de Llobregat | |
Other | ||
| Belgium | ||
| Buhrmann Europcenter NV | Wellen | |
| Luxembourg | ||
| Buhrmann Silver SA | Luxembourg | |
| Buhrmann Luxembourg SARL | Luxembourg |
