Exhibit 8.1
| 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 Acquisition Corp. | Florida | Gazit Acquisition Corp. | ||
| ProMed Properties, Inc. | Delaware | ProMed Properties, Inc. | ||
| ProMed Property Management, Inc. | Florida | ProMed Property Management, Inc. | ||
| ProMed Manhattan LLC | New York | ProMed Manhattan LLC | ||
| Gazit Group Financial, LLC | Delaware | Gazit Group Financial, LLC | ||
| Silver Maple (2001), Inc. | Delaware | Silver Maple (2001), Inc. | ||
| Ficus, Inc. | Delaware | Ficus, Inc. | ||
| Gazit Canada Inc. | Ontario, Canada | Gazit Canada Inc. | ||
| First Capital Realty Inc. | Ontario, Canada | First Capital Realty Inc. | ||
| Gazit America Inc. | Ontario, Canada | Gazit America Inc. | ||
| Gazit Canada Investment Limited Partnership | Ontario, Canada | Gazit Canada Investment Limited Partnership | ||
| Gazit Canada Financial Inc. | Ontario, Canada | Gazit Canada Financial Inc. | ||
| Gazit Europe (Netherlands) B.V | The Netherlands | Gazit Europe (Netherlands) | ||
| Gazit Europe (Asia) B.V. | 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 Wentorf GmbH | Germany | Gazit Immobilien Wentorf GmbH | ||
| Gazit Wentorf Komplementär GmbH | Germany | Gazit Wentorf Komplementär GmbH | ||
| Gazit Grevenbroich Komplementär GmbH | Germany | |||
| Gazit Immobilien Motorama München GmbH | Germany | Gazit Immobilien Motorama München GmbH | ||
| Gazit Gütersloh Komplementär GmbH | Germany | Gazit Gütersloh Komplementär GmbH | ||
| Motorama München Komplementär GmbH | Germany | Motorama München Komplementär GmbH | ||
| Gazit Immobilien Friedrichsdorf GmbH | Germany | Gazit Immobilien Friedrichsdorf GmbH | ||
| Gazit Immobilien Gütersloh GmbH | Germany | Gazit Immobilien Gütersloh GmbH | ||
| Gazit Immobilien Fachmarktzentrum Groß Gerau GmbH | Germany | Gazit Immobilien Fachmarktzentrum Groß Gerau GmbH | ||
| Gazit Germany Grvenbroich GmbH | Germany | Gazit Germany Grvenbroich | ||
| Gazit Brasil Ltda. | Sao Paulo, Brazil | Gazit Brasil Ltda. | ||
| Gazit Grevenbroich KomplementarGmbH | Germany | Gazit Grevenbroich KomplementarGmbH | ||
| Velaya Vermogensverwaltungsgesellschaft Gmb | Germany | Velaya Vermogensverwaltungsgesellschaft Gmb | ||
| VUSKA Vermögensverwaltungs-gesellschaft mbH | Germany | VUSKA Vermögensverwaltungs-gesellschaft mbH |
| Shopping Caxias Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Shopping Caxias Empreendimentos Imobiliários Ltda. | ||
| Morumbi Town Center Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Morumbi Town Center 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. | ||
| Yaalom Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Yaalom Empreendimentos Imobiliários Ltda. | ||
| Zahav Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Zahav Empreendimentos Imobiliários Ltda. | ||
| Ganaz Empreendimentos Imobiliários Ltda. | Sao Paulo, Brazil | Ganaz Empreendimentos Imobiliários Ltda. | ||
| Beit Derech Hashlom Ltd. | Israel | Beit Derech Hashlom Ltd. | ||
| Gazit Globe Holdings (1992) , Ltd. | Israel | Gazit Globe Holdings (1992) , 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. | ||
| 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. | ||
| 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. | ||
| Golden Oak Inc. | Cayman Islands | Golden Oak | ||
| 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 | ||
| Gazit Hercules Limited | Jersey Islands | Gazit Hercules Limited | ||
| Gazit Poseidon Limited | Jersey Islands | Gazit Poseidon Limited |