Exhibit 8.1
Gazit-Globe Ltd.
Subsidiaries
| Subsidary | Jurisdiction of Incorporation or Organization |
Name Under Which Business is Done | ||
| Equity One, Inc. | Maryland | Equity One, Inc. | ||
| MGN (USA), Inc. | Nevada | MGN (USA), Inc. | ||
| MGN America, LLC | Delaware | MGN America, LLC | ||
| Gazit (1995), Inc. | Nevada | Gazit (1995), Inc. | ||
| Gazit First Generation LLC | Delaware | Gazit First Generation LLC | ||
| Gazit Group USA, Inc. | Florida | Gazit Group USA, Inc. | ||
| MGN Icarus, LLC | Florida | MGN Icarus, LLC | ||
| Gazit Group South America, Inc. | Nevada | Gazit Group South America, Inc. | ||
| Gazit South America, LP | Delaware | Gazit South America, LP | ||
| Gazit Senior Care, Inc. | Florida | Gazit Senior Care, Inc. | ||
| ProMed Properties, Inc. | Delaware | ProMed Properties, Inc. | ||
| Royal Senior Care, LLC | Florida | Royal Senior Care, LLC | ||
| RSC Ashford Court, LLC | Florida | RSC Ashford Court, LLC | ||
| RSC Jacksonville Beach, LLC | Florida | RSC Jacksonville Beach, LLC | ||
| RSC Atrium, LLC | Florida | RSC Atrium, LLC | ||
| RSC Boca, LLC | Florida | RSC Boca, LLC | ||
| RSC Presidential, LLC | Florida | RSC Presidential, LLC | ||
| RSC Hollywood, LLC | Florida | RSC Hollywood, LLC | ||
| RSC Oakleaf Greenville, LLC | Florida | RSC Oakleaf Greenville, LLC | ||
| RSC Greenville, LLC | Florida | RSC Greenville, LLC | ||
| RSC Oakleaf Lexington, LLC | Florida | RSC Oakleaf Lexington, LLC | ||
| RSC Lexington LLC | Florida | RSC Lexington LLC | ||
| RSC Remington, LLC | Florida | RSC Remington, LLC | ||
| RSC Conyers, LLC | Florida | RSC Conyers, LLC | ||
| RSC Plantation, LLC | Florida | RSC Plantation, LLC | ||
| RSC Loganville, LLC | Florida | RSC Loganville, LLC | ||
| RSC Sandy Plains, LLC | Florida | RSC Sandy Plains, LLC | ||
| RSC Marietta, LLC | Florida | RSC Marietta, LLC | ||
| RSC Peachtree, LLC | Florida | RSC Peachtree, LLC | ||
| RSC Fayetteville, LLC | Florida | RSC Fayetteville, LLC | ||
| RSC Brookstone, LLC | Florida | RSC Brookstone, LLC | ||
| RSC Kennesaw, LLC | Florida | RSC Kennesaw, LLC |
| Subsidary | Jurisdiction of Incorporation or Organization |
Name Under Which Business is Done | ||
| RSC Heron East, LLC | Florida | RSC Heron East, LLC | ||
| RSC Sarasota HE, LLC | Florida | RSC Sarasota HE, LLC | ||
| RSC Heron House, LLC | Florida | RSC Heron House, LLC | ||
| RSC Sarasota HH, LLC | Florida | RSC Sarasota HH, LLC | ||
| RSC Lake Mary, LLC | Florida | RSC Lake Mary, LLC | ||
| Lake Mary Senior Living, LLC | Florida | Lake Mary Senior Living, LLC | ||
| RSC Gardens at Plantation, LLC | Florida | RSC Gardens at Plantation, LLC | ||
| RSC Aventura Sterling, LLC | Florida | RSC Aventura Sterling, LLC | ||
| RSC Aventura Parking, LLC | Florida | RSC Aventura Parking, LLC | ||
| RSC Sterling, LLC | Florida | RSC Sterling, LLC | ||
| RSC Palmer Club LLC | Florida | RSC Palmer Club LLC | ||
| RSC Sarasota PC LLC | Florida | RSC Sarasota PC LLC | ||
| Royal Senior Care Management, LLC | Florida | Royal Senior Care Management, LLC | ||
| RSC-JB Management, LLC | Florida | RSC-JB Management, LLC | ||
| RSC-BR Management, LLC | Florida | RSC-BR Management, LLC | ||
| RSC-HW Management, LLC | Florida | RSC-HW Management, LLC | ||
| RSC-GSC Management, LLC | Florida | RSC-GSC Management, LLC | ||
| RSC-LSC Management, LLC | Florida | RSC-LSC Management, LLC | ||
| RSC CGA, LLC | Florida | RSC CGA, LLC | ||
| RSC LGA, LLC | Florida | RSC LGA, LLC | ||
| RSC-MGA Management, LLC | Florida | RSC-MGA Management, LLC | ||
| RSC-FGA Management, LLC | Florida | RSC-FGA Management, LLC | ||
| RSC-KGA Management, LLC | Florida | RSC-KGA Management, LLC | ||
| RSC SaraHE Management, LLC | Florida | RSC SaraHE Management, LLC | ||
| RSC SaraHH Management, LLC | Florida | RSC SaraHH Management, LLC | ||
| RSC LM Management, LLC | Florida | RSC LM Management, LLC | ||
| RSC SaraPC Management, LLC | Florida | RSC SaraPC Management, LLC | ||
| RSC Aventura Sterling Management, LLC | Florida | RSC Aventura Sterling Management, LLC | ||
| ProMed Property Management, Inc. | Florida | ProMed Property Management, Inc. | ||
| ProMed Acquisition, Inc. | Florida | ProMed Acquisition, Inc. | ||
| ProMed HUMC, LLC | Delaware | ProMed HUMC, LLC | ||
| ProMed Kendall, LLC | Florida | ProMed Kendall, LLC | ||
| ProMed Kendall Parking, LLC | Florida | ProMed Kendall Parking, LLC | ||
| ProMed Market, LLC | Delaware | ProMed Market, LLC | ||
| ProMed Sunset, LLC | Florida | ProMed Sunset, LLC | ||
| ProMed Westchester 220-230, LLC | Delaware | ProMed Westchester 220-230, LLC |
2
| Subsidary | Jurisdiction of Incorporation or Organization |
Name Under Which Business is Done | ||
| ProMed Westchester 244, LLC | Delaware | ProMed Westchester 244, LLC | ||
| ProMed Westchester 250, LLC | Delaware | ProMed Westchester 250, LLC | ||
| ProMed Corinthian LLC | New York | ProMed Corinthian LLC | ||
| ProMed Tupper LLC | Delaware | ProMed Tupper LLC | ||
| ProMed Manhattan LLC | New York | ProMed Manhattan LLC | ||
| ProMed Biewend LLC | Delaware | ProMed Biewend LLC | ||
| Gazit Acquisition Corp. | Florida | Gazit Acquisition Corp. | ||
| Gazit Canada Inc. | Ontario, Canada | Gazit Canada Inc. | ||
| Gazit 2003 Inc. | Ontario, Canada | Gazit 2003 Inc. | ||
| First Capital Realty Inc. | Ontario, Canada | First Capital Realty Inc. | ||
| Gazit Maple Inc. | Ontario, Canada | Gazit Maple Inc. | ||
| Gazit America Inc. | Ontario, Canada | Gazit America Inc. | ||
| Gazit Energy Inc. | Ontario, Canada | Gazit Energy Inc. | ||
| Gazit Acquisition Inc. | Ontario, Canada | Gazit Acquisition Inc. | ||
| Gazit Energy Limited Partnership | Ontario, Canada | Gazit Energy Limited Partnership | ||
| Gazit Europe (Netherlands) | The Netherlands | Gazit Europe (Netherlands) | ||
| Gazit Europe (Asia) | The Netherlands | Gazit Europe (Asia) | ||
| Citycon Oyj. | Finland | Citycon Oyj. | ||
| Gazit Midas Limited | Jersey, Channel Islands | Gazit Midas Limited | ||
| Gazit Gaia Limited | Jersey, Channel Islands | Gazit Gaia Limited | ||
| Gazit CPI Holdings Limited | Jersey, Channel Islands | Gazit CPI Holdings Limited | ||
| Biking Home B.V. | The Netherlands | Biking Home B.V. | ||
| Atrium European Real Estate Limited | Jersey Island | Atrium European Real Estate Limited | ||
| Gazit Germany Beteiligungs GmbH & Co. KG | Germany | Gazit Germany Beteiligungs GmbH & Co. KG | ||
| Gazit Germany Development GmbH | Germany | Gazit Germany Development GmbH | ||
| Gazit Germany Asset Management GmbH | Germany | Gazit Germany Asset Management GmbH | ||
| VELAYA Vermögensverwaltung mbH | Germany | VELAYA Vermögensverwaltung mbH | ||
| Gazit Immobilien Tonndorf GmbH | Germany | Gazit Immobilien Tonndorf GmbH | ||
| TONDO Projektentwicklungs GmbH & Co. KG | Germany | TONDO Projektentwicklungs GmbH & Co. KG | ||
| Gazit Tonndorf Komplementär GmbH | Germany | Gazit Tonndorf Komplementär GmbH | ||
| Gazit Immobilien Wentorf GmbH | Germany | Gazit Immobilien Wentorf GmbH | ||
| Casinopark Wentorf GmbH & Co. KG | Germany | Casinopark Wentorf GmbH & Co. KG | ||
| Gazit Wentorf Komplementär GmbH | Germany | Gazit Wentorf Komplementär GmbH | ||
| cor F Erste GmbH & Co.. KG | Germany | cor F Erste GmbH & Co.. KG |
3
| Subsidary | Jurisdiction of Incorporation or Organization |
Name Under Which Business is Done | ||
| mertus 85. GmbH | Germany | mertus 85. GmbH | ||
| mertus 75. GmbH | Germany | mertus 75. GmbH | ||
| Gazit Immobilien Grevenbroich GmbH | Germany | Gazit Immobilien Grevenbroich GmbH | ||
| Gazit Immobilien Grevenbroich GmbH & Co. KG | Germany | Gazit Immobilien Grevenbroich GmbH & Co. KG | ||
| Gazit Grevenbroich Komplementär GmbH | Germany | |||
| Gazit Immobilien Motorama München GmbH | Germany | Gazit Immobilien Motorama München GmbH | ||
| Motorama München GmbH & Co. KG | Germany | Motorama München GmbH & Co. KG | ||
| Motorama München Komplementär GmbH | Germany | Motorama München Komplementär GmbH | ||
| Gazit Immobilien Berlin-Kladow GmbH | Germany | Gazit Immobilien Berlin-Kladow GmbH | ||
| K.O.O.P. Bauplanungs- und Entwicklungsgesellschaft mit beschränkter Haftung & Co. Eichelmatenweg KG | Germany | K.O.O.P. Bauplanungs- und Entwicklungsgesellschaft mit beschränkter Haftung & Co. Eichelmatenweg KG | ||
| Gazit Berlin-Kladow Komplementär GmbH | Germany | Gazit Berlin-Kladow Komplementär GmbH | ||
| Gazit Immobilien Kaltenkirchen GmbH | Germany | Gazit Immobilien Kaltenkirchen GmbH | ||
| Gazit Immobilien Kaltenkirchen GmbH & Co. KG | Germany | Gazit Immobilien Kaltenkirchen GmbH & Co. KG | ||
| Gazit Kaltenkirchen Komplementär GmbH | Germany | Gazit Kaltenkirchen Komplementär GmbH | ||
| Gazit Immobilien Friedrichsdorf GmbH | Germany | Gazit Immobilien Friedrichsdorf GmbH | ||
| Gazit 1. Immobilien Friedrichsdorf GmbH & Co. KG | Germany | Gazit 1. Immobilien Friedrichsdorf GmbH & Co. KG | ||
| Gazit 2. Immobilien Friedrichsdorf GmbH & Co. KG | Germany | Gazit 2. Immobilien Friedrichsdorf GmbH & Co. KG | ||
| Gazit Friedrichsdorf Komplementär GmbH | Germany | Gazit Friedrichsdorf Komplementär GmbH | ||
| Gazit Immobilien Gütersloh GmbH | Germany | Gazit Immobilien Gütersloh GmbH | ||
| Gazit 1. Immobilien Gütersloh GmbH & Co. KG | Germany | Gazit 1. Immobilien Gütersloh GmbH & Co. KG | ||
| Gazit Gütersloh Komplementär GmbH | Germany | Gazit Gütersloh Komplementär GmbH | ||
| Gazit Immobilien Fachmarktzentrum Groß Gerau GmbH | Germany | Gazit Immobilien Fachmarktzentrum Groß Gerau GmbH | ||
| GG 1 Immobilien GmbH & Co. KG | Germany | GG 1 Immobilien GmbH & Co. KG | ||
| GG 2 Immobilien GmbH & Co. KG | Germany | GG 2 Immobilien GmbH & Co. KG | ||
| Gazit Immobilien Groß Gerau Komplementär GmbH | Germany | Gazit Immobilien Groß Gerau Komplementär GmbH | ||
| VUSKA Vermögensverwaltungs-gesellschaft mbH | Germany | VUSKA Vermögensverwaltungs-gesellschaft mbH | ||
| Gazit 7. Immobilien GmbH | Germany | Gazit 7. Immobilien GmbH | ||
| Gazit 11. Immobilien GmbH | Germany | Gazit 11. Immobilien GmbH | ||
| Gazit Brasil Ltda. | Sao Paulo, Brazil | Gazit Brasil Ltda. | ||
| Morumbi Town Center Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Morumbi Town Center Empreendimentos Imobiliários Ltda. |
4
| Subsidary | Jurisdiction of Incorporation or Organization |
Name Under Which Business is Done | ||
| Shopping Caxias Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Shopping Caxias Empreendimentos Imobiliários Ltda. | ||
| Zeed Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Zeed Empreendimentos Imobiliários Ltda. | ||
| Gazit Corporate Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Gazit Corporate Empreendimentos Imobiliários Ltda. | ||
| Nidas Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Nidas Empreendimentos Imobiliários Ltda. | ||
| Chamam Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Chamam Empreendimentos Imobiliários Ltda. | ||
| Gazit Participações Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Gazit Participações Empreendimentos Imobiliários Ltda. | ||
| Clavas Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Clavas Empreendimentos Imobiliários Ltda. | ||
| Ganaz Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Ganaz Empreendimentos Imobiliários Ltda. | ||
| Gazit Globe Mauritius | Port Louis, Mauritius | Gazit Globe Mauritius | ||
| Gazit- Globe Israel (Development) Ltd. | Israel | Gazit- Globe Israel (Development) Ltd. | ||
| Acad Building & Investments Ltd. | Israel | Acad Building & Investments Ltd. | ||
| Acad Supply & Assets (1979) Ltd. | Israel | Acad Supply & Assets (1979) Ltd. | ||
| U. Dori Group Ltd. | Israel | U. Dori Group Ltd. | ||
| U. Dori Building Ltd. | Israel | U. Dori Building Ltd. | ||
| U. Dori Infrastructure & Energy Ltd. | Israel | U. Dori Infrastructure & Energy Ltd. | ||
| I.T.R. Don Ltd. | Israel | I.T.R. Don Ltd. | ||
| Heart of the Gulf Ltd. | Israel | Heart of the Gulf Ltd. | ||
| Heart of the Gulf Assets (1994) Ltd. | Israel | Heart of the Gulf Assets (1994) Ltd. | ||
| Brookstone Finance Ltd. | Israel | Brookstone Finance Ltd. | ||
| Dobson Holdings Ltd. | Israel | Dobson Holdings Ltd. | ||
| Dori Construction & Engineering (Nig) Ltd. | Israel | Dori Construction & Engineering (Nig) Ltd. | ||
| GLE Asset Management Ltd. | Israel | GLE Asset Management Ltd. | ||
| G Israel Commercial Centers Ltd. | Israel | G Israel Commercial Centers Ltd. | ||
| G Kfar Saba Ltd. | Israel | G Kfar Saba Ltd. | ||
| G West Ltd. | Israel | G West Ltd. | ||
| G. M Area Real Estate & Building Ltd. | Israel | G. M Area Real Estate & Building Ltd. | ||
| G-Netherlands B.V. | The Netherlands | G-Netherlands B.V. | ||
| G-Bulgaria EAD | Bulgaria | G-Bulgaria EAD |
5
| Subsidary | Jurisdiction of Incorporation or Organization |
Name Under Which Business is Done | ||
| G- Macedonia AD | Macedonia | G- Macedonia AD | ||
| Plovdiv Retail Center EAD | Bulgaria | Plovdiv Retail Center EAD | ||
| Trident AD | Bulgaria | Trident AD |
6