Exhibit 8.1
SUBSIDIARIES OF Gorilla Technology Group Inc.
| Name of Subsidiary | Jurisdiction of Organization | |
| Gorilla Science & Technology Holding, Inc.(1) | British Virgin Islands | |
| Telmedia Technology Limited(1) | Hong Kong | |
| ISSCore Technology, Inc.(1) | California (USA) | |
| Gorilla Technology Inc.(2) | Taiwan | |
| NSGUARD Technology Inc.(3) | Taiwan | |
| Gorilla Technology Japan Inc.(3) | Japan | |
| Global SPAC Partners Co.(1) | Cayman Islands | |
| GORILLA TECHNOLOGY UK LIMITED(1) | United Kingdom | |
| Gorilla Technology Egypt LLC(4) | Egypt | |
| Gorilla Distribution Partners Limited(5) | United Kingdom | |
| Gorilla Distribution Egypt(6) | Egypt |
| (1) | A wholly owned subsidiary of Gorilla Technology Group Inc. |
| (2) | A wholly owned subsidiary of Gorilla Science & Technology Holding, Inc. |
| (3) | A wholly owned subsidiary of Telmedia Technology Limited. |
| (4) | A subsidiary of Gorilla Technology Group Inc. (99.9%) and GORILLA TECHNOLOGY UK LIMITED (0.1%). |
| (5) | A majority owned subsidiary of GORILLA TECHNOLOGY UK LIMITED (55%). |
| (6) | A subsidiary of Gorilla Technology Egypt LLC. (0.1%) and GORILLA TECHNOLOGY UK LIMITED (99.9%). |