Exhibit 8.1
JBS N.V. - Subsidiaries
| N. | Company | Jurisdiction of incorporation of organization | ||
| 1 | Adams Pork Products Limited | UK | ||
| 2 | Agro Alfa Indústria e Comércio Ltda. | BRA | ||
| 3 | Albert Van Zoonen B.V. | NHL | ||
| 4 | Andrews Meat Industries Pty. Ltd. | AUS | ||
| 5 | Arkose Investments ULC | IRE | ||
| 6 | Attleborough Foods Limited | UK | ||
| 7 | Australian Consolidated Food Holdings Pty. Ltd. | AUS | ||
| 8 | Australian Consolidated Food Investments Pty. Ltd. | AUS | ||
| 9 | Avicola Pilgrim’s Pride de Mexico S.A de C.V | MEX | ||
| 10 | Bakewell Foods Limited | UK | ||
| 11 | Baumhardt Com. e Part. Ltda. | BRA | ||
| 12 | Baybrick LandCo Pty. Ltd. | AUS | ||
| 13 | Baybrick Pty. Ltd. | AUS | ||
| 14 | Belvoir Foods Limited | UK | ||
| 15 | Biotech Foods, S.L. | ESP | ||
| 16 | Birla Società Agricola Srl | ITA | ||
| 17 | Cattle Production Systems, Inc. | USA | ||
| 18 | Climert Investments S.A | URY | ||
| 19 | Colorado Egg, LLC | USA | ||
| 20 | Combo México Holdings, S. de R.L de C.V. | MEX | ||
| 21 | Combo Productora, S. de R.L de C.V | MEX | ||
| 22 | Combo Servicios Especializados de Personal, S. de R.L de C.V | MEX | ||
| 23 | Conceria Priante S.p.A | ITA | ||
| 24 | Consumer Foods Van Sales (Ireland) Limited | IRE | ||
| 25 | Consumer Foods Van Sales Limited | IRE | ||
| 26 | Cordine Pty. Ltd. | AUS | ||
| 27 | D Blowers Limited | UK | ||
| 28 | Dalehead Foods Limited | UK | ||
| 29 | De Korte Weg B.V. | NHL | ||
| 30 | Denver Processing, LLC | USA |
| N. | Company | Jurisdiction of incorporation of organization | ||
| 31 | Diamond Valley Pork Pty Ltd | AUS | ||
| 32 | Dungannon Proteins Ltd | UK | ||
| 33 | E.M.T. Agro Comercial Ltda. | BRA | ||
| 34 | Easey Herds Limited | UK | ||
| 35 | Easey Holdings Limited | UK | ||
| 36 | Easey Pigs Limited | UK | ||
| 37 | Easey Veterinary Services Limited | UK | ||
| 38 | Empire Management Company, LLC | USA | ||
| 39 | Empire Packing Company, LLC | USA | ||
| 40 | Excelsior Alimentos S.A. | BRA | ||
| 41 | Fampat S.A. de C.V. | MEX | ||
| 42 | Fazenda da Toca Ltda. | BRA | ||
| 43 | Final Porto Comércio e Distribuidora Ltda. | BRA | ||
| 44 | Flora Green Pty. Ltd. | AUS | ||
| 45 | Food Processors Water Cooperative, Inc. | USA | ||
| 46 | Food Ventures North America Canada, Inc. | CAN | ||
| 47 | Food Ventures North America, Inc | USA | ||
| 48 | Galina Pesada S.A.P.I. de C.V | MEX | ||
| 49 | Gateway Participações Ltda. | BRA | ||
| 50 | Geo Adams & Sons (Farms) Limited | UK | ||
| 51 | Geo Adams & Sons Limited | UK | ||
| 52 | Gideny S.A. | URY | ||
| 53 | GJ Land Co., LLC | USA | ||
| 54 | GJ Land Investors, LLC | USA | ||
| 55 | Good Country Investments Pty. Ltd. | AUS | ||
| 56 | Good Country Pty. Ltd. | AUS | ||
| 57 | Granjeros Campo 9 S.A. | PAR | ||
| 58 | H. Eggs Comércio Varejista Ltda. | BRA | ||
| 59 | Hadgraft Industrial Properties, LLC | USA | ||
| 60 | Hamer International Limited | UK |
2
| N. | Company | Jurisdiction of incorporation of organization | ||
| 61 | Hans Continental Smallgoods Pty. Ltd. | AUS | ||
| 62 | Harris Mason Processing, LLC | USA | ||
| 63 | Henco Hogs, LLC | USA | ||
| 64 | Hickman’s Egg Ranch, Inc | USA | ||
| 65 | High Plains Pork, LLC | USA | ||
| 66 | Hortifrutigranjeiro Canela Ltda. | BRA | ||
| 67 | Hunter Valley Quality Meats Pty. Ltd. | AUS | ||
| 68 | Huon Aquaculture Company Pty Ltd | AUS | ||
| 69 | Huon Aquaculture Group Pty Ltd | AUS | ||
| 70 | Huon Ocean Trout Pty Ltd | AUS | ||
| 71 | Huon Salmon Pty Ltd | AUS | ||
| 72 | Huon Seafoods Pty Ltd | AUS | ||
| 73 | Huon Shellfish Co. Pty Ltd | AUS | ||
| 74 | Huon Smoked Salmon Pty Ltd | AUS | ||
| 75 | Huon Smoked Seafoods Pty Ltd | AUS | ||
| 76 | Huon Tasmanian Salmon Pty Ltd | AUS | ||
| 77 | Imposete Pty. Ltd. | AUS | ||
| 78 | Industry Park Pty. Ltd. | AUS | ||
| 79 | Inmobiliaria Andradina, S. de R.L de C.V. (formerly CBO Servicios Profesionales, S. de R.L. de C.V.) | MEX | ||
| 80 | Inmobiliaria Avicola Pilgrim’s Pride S. de R.L de C.V. | MEX | ||
| 81 | International Food Company Seara LLC - Dubai Branch | UAE | ||
| 82 | International Food Company Seara OPC LLC | UAE | ||
| 83 | International Food Packers, LLC | USA | ||
| 84 | Ivory Investments Luxembourg Holding S.C.S. | LUX | ||
| 85 | JBS Aquaculture Pty Ltd | AUS | ||
| 86 | JBS Asia Co. Ltd. | HKG | ||
| 87 | JBS Aspelt S.à r.l. | LUX | ||
| 88 | JBS Asset Management Corp. | USA | ||
| 89 | JBS Australia Air Pty Limited Liability | AUS | ||
| 90 | JBS Australia Finance 1 Pty. Ltd. | AUS |
3
| N. | Company | Jurisdiction of incorporation of organization | ||
| 91 | JBS Australia Finance Pty. Ltd. | AUS | ||
| 92 | JBS Australia Pty. Ltd. | AUS | ||
| 93 | JBS Aves Ltda. | BRA | ||
| 94 | JBS Berg S.à r.l. | LUX | ||
| 95 | JBS Captive Insurance Company | USA | ||
| 96 | JBS Carriers, Inc. | USA | ||
| 97 | JBS Chile Limitada | CHI | ||
| 98 | JBS Clervaux Finance S.à r.l. | LUX | ||
| 99 | JBS Confinamento Ltda. | BRA | ||
| 100 | JBS Couros Brasil Ltda. | BRA | ||
| 101 | JBS Durham UK Ltd | UK | ||
| 102 | JBS Eggs Holdings B.V. | NHL | ||
| 103 | JBS Embalagens Metálicas Ltda. | BRA | ||
| 104 | JBS Empire, Inc. | USA | ||
| 105 | JBS Finco, Inc. | USA | ||
| 106 | JBS Food Canada ULC | CAN | ||
| 107 | JBS Food Colombia S.A.S | COL | ||
| 108 | JBS Food Trading (Shanghai) Ltd | CHN | ||
| 109 | JBS Foods Ontario Inc. | CAN | ||
| 110 | JBS Global Luxembourg S.à r.l. | LUX | ||
| 111 | JBS Global Meat Holdings Pty Ltd | AUS/NHL | ||
| 112 | JBS Global UK Ltd | UK | ||
| 113 | JBS Greenbay, Inc. | USA | ||
| 114 | JBS Holdco Australia Pty. Ltd. | AUS | ||
| 115 | JBS Holding Brasil S.A. | BRA | ||
| 116 | JBS Investments Cork Ltd | IRE | ||
| 117 | JBS Investments Dublin Ltd | IRE | ||
| 118 | JBS Investments Luxembourg S.à r.l. | LUX | ||
| 119 | JBS Japan | JPN | ||
| 120 | JBS La Rochette Finance S.à r.l. | LUX |
4
| N. | Company | Jurisdiction of incorporation of organization | ||
| 121 | JBS Leather Argentina S.A.U. | ARG | ||
| 122 | JBS Leather Asia Limited Liability | HKG | ||
| 123 | JBS Leather International B.V | NHL | ||
| 124 | JBS Leather Paraguay Srl | PAR | ||
| 125 | JBS Leather Uruguay S.A. | URY | ||
| 126 | JBS Live Pork, LLC | USA | ||
| 127 | JBS Meat Investments Pty. Ltd. | AUS | ||
| 128 | JBS Meat UK Ltd | UK | ||
| 129 | JBS Melwood UK Limited Liability | UK | ||
| 130 | JBS Mersch S.à r.l. | LUX | ||
| 131 | JBS N.V. | NHL | ||
| 132 | JBS Oman Holdings B.V. | NHL | ||
| 133 | JBS Packerland, Inc. | USA | ||
| 134 | JBS Participações Societárias S.A. | BRA | ||
| 135 | JBS Plainwell, Inc. | USA | ||
| 136 | JBS Pork Australia Pty Ltd | AUS | ||
| 137 | JBS Prepared Foods, Inc. | USA | ||
| 138 | JBS S.A. | BRA | ||
| 139 | JBS Sanitation Canada Ltd | CAN | ||
| 140 | JBS Smallgoods Holdco Australia, Pty Ltd | AUS | ||
| 141 | JBS Smallgoods Holdco Pty. Ltd. | AUS | ||
| 142 | JBS Smallgoods Investments Pty. Ltd. | AUS | ||
| 143 | JBS Souderton, Inc. | USA | ||
| 144 | JBS Southern Australia Pty. Ltd. | AUS | ||
| 145 | JBS Southern Holdco AU Pty. Ltd. | AUS | ||
| 146 | JBS Southern Investments 1 Pty. Ltd. | AUS | ||
| 147 | JBS Southern Investments 2 Pty. Ltd. | AUS | ||
| 148 | JBS Terminais Holding Ltda. | BRA | ||
| 149 | JBS Terminais Ltda. | BRA | ||
| 150 | JBS Terminais Santos Ltda. | BRA |
5
| N. | Company | Jurisdiction of incorporation of organization | ||
| 151 | JBS Toledo N.V | BEL | ||
| 152 | JBS Tolleson, Inc. | USA | ||
| 153 | JBS Trading Agent (Dongguan) | CHN | ||
| 154 | JBS Trading USA, Inc. | USA | ||
| 155 | JBS USA Food Company Holdings | USA | ||
| 156 | JBS USA Foods Group Holdings, Inc. | USA | ||
| 157 | JBS USA Holding Lux S.à r.l. | LUX | ||
| 158 | JBS USA Imports, Inc. | USA | ||
| 159 | JBS USA Leather, Inc. | USA | ||
| 160 | JBS USA Promontory Holdings I, LLC | USA | ||
| 161 | JBS USA Promontory Holdings II, LLC | USA | ||
| 162 | JBS USA Promontory I, LLC | USA | ||
| 163 | JBS USA Promontory II, LLC | USA | ||
| 164 | JBS USA Sanitation Corporation | USA | ||
| 165 | JBS Wisconsin Properties, LLC | USA | ||
| 166 | Kahula Pty. Ltd. | AUS | ||
| 167 | King’s S.p.A. | ITA | ||
| 168 | Kitchen Range Foods Limited | UK | ||
| 169 | Lap Foods Pty. Ltd. | AUS | ||
| 170 | LLB Natureza Viva Comércio e Distribuidora Ltda. | BRA | ||
| 171 | Mafrip - Matadouro Frigorífico S.A. | BRA | ||
| 172 | Mantiqueira Agricultura Regenerativa S.A. | BRA | ||
| 173 | Mantiqueira Agronegócios Ltda. | BRA | ||
| 174 | Mantiqueira Alimentos S.A. | BRA | ||
| 175 | Mantiqueira International B.V. | NHL | ||
| 176 | Mantiqueira UK I Holding Ltd. | UK | ||
| 177 | Mantiqueira UK II Holding Ltd. | UK | ||
| 178 | Mantiqueira USA Holding Inc. | USA | ||
| 179 | Mantiqueira USA Inc. | USA | ||
| 180 | Marzolara Food Processing Srl | ITA |
6
| N. | Company | Jurisdiction of incorporation of organization | ||
| 181 | Meadow Bank Hatchery Pty Ltd | AUS | ||
| 182 | Meat Me México, Mercado de Carnes, S. de R.L. de C.V. | MEX | ||
| 183 | Merit Provisions, LLC (Inactive) | USA | ||
| 184 | Miller Bros. Co., Inc. (Inactive) | USA | ||
| 185 | Mopac of Virginia, Inc. | USA | ||
| 186 | Morrison’s Seafood Pty Ltd | AUS | ||
| 187 | Moy Park (Newco) Ltd | UK | ||
| 188 | Moy Park Beef Orleans S.à.r.l | FRA | ||
| 189 | Moy Park Bondco PLC Ltd | UK | ||
| 190 | Moy Park France (Holdings) SAS | FRA | ||
| 191 | Moy Park France SAS | FRA | ||
| 192 | Moy Park Holdings (Europe) Limited | UK | ||
| 193 | Moy Park Limited | UK | ||
| 194 | Moyer Distribution | USA | ||
| 195 | N.Ovo Plant Based Ltda. | BRA | ||
| 196 | Nacrail, LLC | USA | ||
| 197 | Noon Products Limited | UK | ||
| 198 | Normaclass S.A. | FRA | ||
| 199 | Nuco Feeds, LLC | USA | ||
| 200 | Oak Grove | USA | ||
| 201 | Oakhouse Foods Limited | UK | ||
| 202 | O’Kane (Blue Rose Newco 1) Limited | UK | ||
| 203 | O’Kane Poultry Limited | UK | ||
| 204 | Olympia Processing, LLC | USA | ||
| 205 | Onix Investments UK Ltd | UK | ||
| 206 | Oxdale Dairy Enterprise Pty Ltd | AUS | ||
| 207 | P&H Investments 1 Pty. Ltd. | AUS | ||
| 208 | P&H Investments 2 Pty. Ltd | AUS | ||
| 209 | Penasul UK Ltd. | UK | ||
| 210 | Pico Paco Frango Ltda. | BRA |
7
| N. | Company | Jurisdiction of incorporation of organization | ||
| 211 | Pilgrim’s Food Masters Holdings Ltd | UK | ||
| 212 | Pilgrim’s Food Masters Ireland Limited | IRE | ||
| 213 | Pilgrim’s Pride Malta Finance Limited Liability | MLT | ||
| 214 | Pilgrim’s Europe Ltd | UK | ||
| 215 | Pilgrim’s Food Masters UK Limited | UK | ||
| 216 | Pilgrim’s Pride Affordable Housing Corp. | USA | ||
| 217 | Pilgrim’s Pride Corporation | USA | ||
| 218 | Pilgrim’s Pride Corporation of West Virginia, Inc. | USA | ||
| 219 | Pilgrim’s Pride Finance, LLC | USA | ||
| 220 | Pilgrim’s Pride Ltd | UK | ||
| 221 | Pilgrim’s Pride S. de R.L de C.V | MEX | ||
| 222 | Pilgrim’s Shared Services Ltd. | UK | ||
| 223 | Pilgrim’s UK Lamb Ltd | UK | ||
| 224 | Plan Pro Restaurantes S.A. de C.V. | MEX | ||
| 225 | Planterra Holdings B.V. | NHL | ||
| 226 | Plumrose Limited | UK | ||
| 227 | Poppsa 3, LLC | USA | ||
| 228 | Poppsa 4, LLC | USA | ||
| 229 | PPC of Alabama, Inc. | USA | ||
| 230 | PPC Transportation Company | USA | ||
| 231 | PQP Holdings Limited | UK | ||
| 232 | Premier Beehive Holdco Pty. Ltd. | AUS | ||
| 233 | Premier Beehive NZ | NZL | ||
| 234 | Primo Foods Pty Ltd. | AUS | ||
| 235 | Primo Group Holdings Pty. Ltd. | AUS | ||
| 236 | Primo Meats Admin Pty Ltd | AUS | ||
| 237 | Primo Meats Pty. Ltd. | AUS | ||
| 238 | Primo Retail Pty. Ltd. | AUS | ||
| 239 | Principe di San Daniele S.p.A. | ITA | ||
| 240 | QMT General Partner Limited Liability | NZL |
8
| N. | Company | Jurisdiction of incorporation of organization | ||
| 241 | QMT New Zealand Limited Liability Partnership | NZL | ||
| 242 | Ready Mile Trucking Ltd | CAN | ||
| 243 | Rigamonti Salumificio S.p.A | ITA | ||
| 244 | Rivalea Holdings Pty Limited Liability | AUS | ||
| 245 | Rivercan | URY | ||
| 246 | Robotic Technologies Limited Liability | NZL | ||
| 247 | Rocklabs Limited Liability | NZL | ||
| 248 | Rollover Limited | UK | ||
| 249 | Rye Valley Foods Limited | IRE | ||
| 250 | S&C Australia Holdco Pty. Ltd. | AUS | ||
| 251 | S&C Australia Investments, Pty Ltd. | AUS | ||
| 252 | S&C Resale Company | USA | ||
| 253 | Sampco Holdings, LLC | USA | ||
| 254 | Sampco LLC | USA | ||
| 255 | Sandstone Holdings S.à r.l. | LUX | ||
| 256 | Scott Automation a.s. | CZE | ||
| 257 | Scott Automation and Robotics Pty Ltd | AUS | ||
| 258 | Scott Automation GmbH | GER | ||
| 259 | Scott Automation Limited Liability. | UK | ||
| 260 | Scott Automation Ltd | NZL | ||
| 261 | Scott Automation N.V. | BEL | ||
| 262 | Scott Automation SAS | FRA | ||
| 263 | Scott LED Limited Liability | NZL | ||
| 264 | Scott Systems (Qingdao) Co., Ltd | CHN | ||
| 265 | Scott Systems International Inc. | USA | ||
| 266 | Scott Technology Americas Limited Liability | NZL | ||
| 267 | Scott Technology Australia Pty Ltd | AUS | ||
| 268 | Scott Technology Belgium bvba | BEL | ||
| 269 | Scott Technology Europe Limited Liability | NZL | ||
| 270 | Scott Technology Limited Liability | NZL |
9
| N. | Company | Jurisdiction of incorporation of organization | ||
| 271 | Scott Technology NZ Limited Liability | NZL | ||
| 272 | Scott Technology USA Limited Liability | NZL | ||
| 273 | Seara África Pty. Ltd. | RSA | ||
| 274 | Seara Alimentos Ltda. | BRA | ||
| 275 | Seara Arabia Food Industrial Company | KSA | ||
| 276 | Seara Comércio de Alimentos Ltda. | BRA | ||
| 277 | Seara Food Europe Holding B.V. | NHL | ||
| 278 | Seara Food Europe Holding B.V. (DMCC BRANCH) | UAE | ||
| 279 | Seara Holding Ltda. | BRA | ||
| 280 | Seara Holdings (Europe) B.V. | NHL | ||
| 281 | Seara Japan Ltd | JPN | ||
| 282 | Seara Meats B.V. | NHL | ||
| 283 | Seara Middle East Foods Trading Company | KSA | ||
| 284 | Seara Middle East Wholesale and Retail Co. SPC | KWT | ||
| 285 | Seara Saudi Food for Consultancy and Research LLC | KSA | ||
| 286 | Seara Singapore Pte. Ltd | SIN | ||
| 287 | Servicios Administrativos Pilgrim’s Pride S. de R.L de C.V | MEX | ||
| 288 | Seven Point Pork Pty Ltd | AUS | ||
| 289 | Sharonville Processing, LLC | USA | ||
| 290 | SIA.MO.CI. Srl | ITA | ||
| 291 | Skippack Creek Corp. | USA | ||
| 292 | Southern Hens, Inc. | USA | ||
| 293 | Southern Ocean Trout Pty Ltd | AUS | ||
| 294 | Southwest Specialty Eggs, LLC | USA | ||
| 295 | Springfield Hatcheries Pty Ltd | AUS | ||
| 296 | Springs Smoked Salmon Pty Ltd | AUS | ||
| 297 | Springs Smoked Seafoods Pty Ltd | AUS | ||
| 298 | Spurway Foods Limited | UK | ||
| 299 | Surveyors Investments Pty Ltd | AUS | ||
| 300 | Swift & Company International Sales Corp. | USA |
10
| N. | Company | Jurisdiction of incorporation of organization | ||
| 301 | Swift & Company International Sales Corp. (Hong Kong Branch) | HKG | ||
| 302 | Swift & Company International Sales Corp. (Korea Branch) | KOR | ||
| 303 | Swift & Company International Sales Corp. (Shangai Branch) | CHN | ||
| 304 | Swift Australia (Southern) Pty. Ltd. | AUS | ||
| 305 | Swift Beef Company | USA | ||
| 306 | Swift Brands Company | USA | ||
| 307 | Swift Pork Company | USA | ||
| 308 | Swift Refrigerated Foods S.A de C.V | MEX | ||
| 309 | Swift Southern Investments Pty. Ltd. | AUS | ||
| 310 | Swift Trading Shanghai Ltd. | CHN | ||
| 311 | Tatiara Meat Company, Pty Ltd. | AUS | ||
| 312 | Tatiara Meat Investments Pty. Ltd. | AUS | ||
| 313 | To-Ricos Distribution Ltd | USA/BER | ||
| 314 | To-Ricos Ltd | USA/BER | ||
| 315 | TriOak Foods, LLC | USA | ||
| 316 | TriOak Grain, LLC | USA | ||
| 317 | TVB B.V. | NHL | ||
| 318 | Unifleisch SA | CHE | ||
| 319 | Via Rovigo Indústria e Comércio de Produtos Alimentícios S.A. | BRA | ||
| 320 | Vivera B.V. | NHL | ||
| 321 | Vivera Topholding B.V. | NHL | ||
| 322 | Vivera UK Ltd | UK | ||
| 323 | Vivera Vastgoed B.V. | NHL | ||
| 324 | Weddel Ltd | CAN | ||
| 325 | White Strap Safco Foods Trading LLC | UAE | ||
| 326 | White Stripe Foods Investment Holdings Pty Ltd | AUS | ||
| 327 | White Stripe Foods Pty Ltd. | AUS | ||
| 328 | White Stripe Safco Foods (Joint Venture) | UAE | ||
| 329 | Wonder Best Holding Co Ltd. | HKG | ||
| 330 | Zendaleather Co. | USA | ||
| 331 | Zendaleather GmbH | GER | ||
| 332 | Zendaleather S.A de C.V | MEX | ||
| 333 | Zero Lines Corporation | USA | ||
| 334 | ZM Australia Pty. Ltd. | AUS |
11