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EXHIBIT 8.1
LIST OF SUBSIDIARIES
Name of Subsidiary

Jurisdiction

Ownership Interest
Wix.com Brasil Serviços De Internet Ltda.
 
Brazil
 
100%
Wix.com, Inc.
 
Delaware, United States
 
100%
Wix.com Luxemburg S.a.r.l
 
Luxemburg
 
100%
Wix.com UAB
 
Lithuania
 
100%
DeviantArt, Inc.

Delaware, United States

100% (held by Wix.com Inc.)
Wix Online Platform Limited

Ireland

100%
Wix.com Japan K.K.

Japan

100%