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Exhibit 8.1

LIST OF SUBSIDIARIES OF THE REGISTRANT

 

Subsidiary

  

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 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 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 Palmer Club LLC

   Florida    RSC Palmer Club LLC

RSC Sarasota PC LLC

   Florida    RSC Sarasota PC 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

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

ProMed 3333 N Calvert Street, LLC

   Delaware    ProMed 3333 N Calvert Street, LLC

Gazit Acquisition Corp.

   Florida    Gazit Acquisition Corp.

Silver Maple (2001), Inc.

   Delaware    Silver Maple (2001), Inc.

Ficus, Inc.

   Delaware    Ficus, Inc.

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 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)

Biking Home B.V.

   The Netherlands    Biking Home B.V.

Citycon Oyj.

   Finland    Citycon Oyj.

Atrium European Real Estate Limited

   Jersey Island    Atrium European Real Estate Limited

Gazit Midas Limited

   Jersey Island    Gazit Midas Limited

Gazit Gaia Limited

   Jersey Island    Gazit Gaia Limited

Gazit CPI Holdings Limited

   Jersey Island    Gazit CPI Holdings 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

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.

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

BADA

   Israel    BADA

Gazit Globe Holdings (1992) , Ltd.

   Israel    Gazit Globe Holdings (1992) , Ltd.

Dinariv 52, Ltd.

   Israel    Dinariv 52, Ltd.

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.

U. Dori initiation, Ltd.

   Israel    U. Dori initiation, Ltd.

I.T.R. Dori B.V.

   The Netherlands    I.T.R. Dori B.V.

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.

GLA Asset Management Ltd.

   Israel    GLA Asset Management Ltd.

GLA Center (Afula), Ltd.

   Israel    GLA Center (Afula), Ltd.

GLA Micado Center, Ltd.

   Israel    GLA Micado Center, Ltd.

GLA TABA 1750, Ltd.

   Israel    GLA TABA 1750, Ltd.

GLA India, Ltd.

   Israel    GLA India, 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. Globe Development, Ltd.

   Israel    G. Globe Development, Ltd.

G-Bulgaria EAD

   Bulgaria    G-Bulgaria EAD

G- Macedonia AD

   Macedonia    G- Macedonia AD

Plovdiv Retail Center EAD

   Bulgaria    Plovdiv Retail Center EAD

Trident AD

   Bulgaria    Trident AD