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EXHIBIT 8.1

List of Subsidiaries of Embraer S.A.

 

Name

  

Jurisdiction of Incorporation

Embraer Aircraft Holding, Inc.

   Delaware, U.S.A.

Embraer Aircraft Customer Services, Inc.

   Florida, U.S.A.

Embraer Aircraft Maintenance Services, Inc.

   Delaware, U.S.A.

Embraer Services, Inc.

   Delaware, U.S.A.

Embraer Executive Jet Services, LLC

   Delaware, U.S.A.

Embraer Executive Aircraft, Inc.

   Delaware, U.S.A.

Embraer Training Services, LLC

   Delaware, U.S.A.

Embraer Aero Seating Technologies, LLC

   Delaware, U.S.A.

Embraer CAE Training Services, LLC

   Delaware, U.S.A.

Embraer Engineering & Technology Center USA, Inc.

   Delaware, U.S.A.

Embraer Credit Limited – ECL, LLC

   Delaware, U.S.A.

Embraer Defense and Security, Inc.

   Delaware, U.S.A.

Indústria Aeronáutica Neiva Ltda.

   Brazil

ELEB Equipamentos Ltda.

   Brazil

Embraer GPX Ltda.

   Brazil

ECC do Brasil Participações S.A. – Em Liquidação

   Brazil

Embraer Defesa e Segurança Participações S.A.

   Brazil

Atech—Negócios em Tecnologias S.A.

   Brazil

Bradar Indústria S.A.

   Brazil

Bradar Aerolevantamento Ltda.

   Brazil

SAVIS Tecnologia e Sistemas S.A.

   Brazil

Visiona Tecnologia Espacial S.A.

   Brazil

Embraer Aviation Europe – EAE

   France

Embraer Aviation International – EAI

   France

Embraer Europe SARL

   France

Embraer Australia Pty Ltd.

   Australia

Harbin Embraer Aircraft Industry Co., Ltd.

   China

Embraer (China) Aircraft Technical Services Co., Ltd.

   China

Embraer Spain Holding Co., SL

   Spain

ECC Investment Switzerland AG

   Switzerland

ECC Insurance & Financial Company Limited.

   Cayman Islands, BWI

Embraer Finance Ltd.

   Cayman Islands, BWI

Embraer Overseas Limited

   Cayman Islands, BWI

Embraer Portugal , S.A.

   Portugal

Embraer Portugal Estruturas Metálicas, S.A.

   Portugal

Embraer Portugal Estruturas em Compósitos, S.A.

   Portugal

Airholding – SGPS, S.A.

   Portugal

OGMA—Indústria Aeronáutica de Portugal S.A.

   Portugal

ECC Leasing Company Limited.

   Ireland

Embraer Asia Pacific Pte Ltd.

   Singapore

Embraer CAE Training Services (UK) Limited

   United Kingdom

Embraer Merco S.A..

   Uruguay

Visiona International B.V.

   Netherlands

Embraer Netherlands Finance B.V.

   Netherlands

Embraer Netherlands B.V.

   Netherlands

 

* None of the subsidiaries listed is a significant subsidiary for purposes of Regulation S-X under the Securities Exchange Act of 1934, as amended, see item 4D of the Annual Report on Form 20-F to which this Exhibit 8.1 is an exhibit. The list does not include (i) certain joint ventures (see item 4B of the Annual Report on Form 20-F to which this Exhibit 8.1 is an exhibit for more information on such joint ventures and entities established in our strategic alliances) and (ii) certain non-material special purpose vehicles.