Exhibit 8.1
SUBSIDIARIES OF ADS-TEC ENERGY PLC
| Name of Subsidiary | Jurisdiction | |
| 1. ads-tec Energy GmbH | Germany | |
| 2. ads-tec Energy Inc. | Delaware | |
| 3. ads-tec Energy Service GmbH | Germany | |
| 4. ads-tec Energy Austria GmbH | Austria | |
| 5. ads-tec Energy Schweiz GmbH | Switzerland |