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 | ||
| ProMed Property Management, Inc. | Florida | ProMed Property Management, Inc. | ||
| ProMed Acquisition, Inc. | Florida | ProMed Acquisition, Inc. | ||
| ProMed HUMC, LLC | Delaware | ProMed HUMC, LLC | ||
| ProMed Corinthian LLC | New York | ProMed Corinthian LLC | ||
| ProMed Manhattan LLC | New York | ProMed Manhattan LLC | ||
| ProMed Virginia Square I, LLC | Delaware | ProMed Virginia Square I, LLC | ||
| ProMed Virginia Square II, LLC | Delaware | ProMed Virginia Square II, LLC | ||
| Gazit Acquisition Corp. | Florida | Gazit Acquisition Corp. | ||
| Silver Maple (2001), Inc. | Delaware | Silver Maple (2001), Inc. | ||
| Ficus, Inc. | Delaware | Ficus, Inc. | ||
| Gazit Group Financial, LLC | Delaware | Gazit Group Financial, LLC | ||
| 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 Canada Financial Inc. | Ontario, Canada | Gazit Canada Financial Inc. | ||
| 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. | ||
| Hollywood Properties Ltd. | Cayman Islands | Hollywood Properties Ltd. | ||
| 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 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 | ||
| 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 | ||
| 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 | ||
| Gazit Immobilien Friedrichsdorf GmbH | Germany | Gazit Immobilien Friedrichsdorf 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 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. | ||
| Yaalom Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Yaalom Empreendimentos Imobiliários Ltda. | ||
| Zahav Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Zahav 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. | ||
| U. Dori (Or Yehuda) Ltd. | Israel | U. Dori (Or Yehuda) Ltd. | ||
| U. Dori Technology and Investments Ltd. | Israel | U. Dori Technology and Investments Ltd. | ||
| I.T.R. Dori B.V. | The Netherlands | I.T.R. Dori B.V. | ||
| Innovate Ltd. | Israel | Innovate 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. | ||
| 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. Globe Development, Ltd. | Israel | G. Globe Development, Ltd. | ||
| Rom Geves Covering and Cooling (1997) Ltd. | Israel | Rom Geves Covering and Cooling (1997) Ltd. | ||
| Mildan Entrepreneurship and Investments Ltd. | Israel | Mildan Entrepreneurship and Investments Ltd. | ||
| Dorad Energy Ltd. | Israel | Dorad Energy Ltd. | ||
| H.L.D. Furnishings (2002) Ltd. | Israel | H.L.D. Furnishings (2002) Ltd. | ||
| Ages (Industries and Furnishings) 2005 Ltd. | Israel | Ages (Industries and Furnishings) 2005 Ltd. | ||
| G-Netherlands B.V. | The Netherlands | G-Netherlands B.V. | ||
| 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 |