Exhibit 8.1

LIST OF SUBSIDIARIES

Name of Subsidiary	Jurisdiction of Organization	Percentage of Ownership
Guardforce AI Holdings Limited	British Virgin Islands		100	%
Guardforce Cash Solutions Security (Thailand) Co., Limited	Thailand		99.07	%
Guardforce AI Singapore Pte. Ltd.	Singapore		100	%
Guardforce AI (Hong Kong) Co., Limited	Hong Kong		100	%
GFAI Robot Service GK	Japan		100	%
GFAI Robot Service Co., Ltd.	South Korea		100	%
Southern Ambition Limited	British Virgin Islands		100	%
Horizon Dragon Limited	British Virgin Islands		100	%
Guardforce AI Group Co., Limited	Thailand		100	%*
GFAI Robotic and Innovation Solution (Thailand) Company Limited	Thailand		48.02	%
Guardforce AI Robots Limited	British Virgin Islands		100	%
GFAI Robotics Group Co., Limited	British Virgin Islands		100	%
GFAI Robot Service (Hong Kong) Limited	Hong Kong		100	%
GF Robotics Malaysia Sdn. Bhd.	Malaysia		100	%
GFAI Robotics Services LLC	Delaware		100	%
Macau GF Robotics Limited	Macau		100	%
Guardforce AI Robot Service (Shenzhen) Co., Limited	PRC		100	%
GFAI Robot & Smart Machines Trading LLC	UAE		100	%
Shenzhen GFAI Robot Technology Co., Limited (former name: Shenzhen Keweien Robot Service Co., Limited)	PRC		100	%
Guangzhou GFAI Technology Co., Limited (former name: Guangzhou Kewei Robot Technology Co., Limited)	PRC		100	%
Beijing Wanjia Security System Limited	PRC		100	%
GFAI Technology Limited	British Virgin Islands		100	%
GFAI Technology (Hong Kong) Limited	Hong Kong		100	%

* Guardforce AI Group Co., Limited was incorporated in Thailand under the Civil and Commercial Code at the Registry of partnerships and Companies, Bangkok Metropolis, Thailand, on September 21, 2018 and has 100,000 ordinary plus preferred shares outstanding. 48,999 of the shares in AI Thailand are owned by Southern Ambition Limited, with one share being held by Horizon Dragon Limited, for an aggregate of 49,000 ordinary shares, or 49%, and 51,000 cumulative preferred shares are owned by two individuals of Thailand. The two individuals owned in aggregate 49,000 ordinary shares with a value of approximately $16,000. The cumulative preferred shares are entitled to dividends of USD$0.03 per share when declared. The cumulative unpaid dividends of the preferred shares as of December 31, 2021 is approximately $1,700. Pursuant to article of associates of AI Thailand, the holder of an ordinary share may cast one vote per share at a general meeting of shareholders, the holder of preferred shares may cast one vote for every 20 preferred shares held at a general meeting of shareholders. Southern Ambition is entitled to cast more than 95% of the votes at a general meeting of shareholders. Guardforce AI Group Co., Limited is our wholly controlled subsidiary.