Exhibit 8.1

Subsidiaries of Global-E Online Ltd.

Legal Name of Subsidiary	Jurisdiction of Organization
Global-e Online Pte Ltd. Globale UK Limited Crossborder Global apparel and equipment trading L.L.C Global-e Middle East FZCO Dubai Branch Global-e Middle East FZCO (DAFZA) E Commerce Globale Middle East FZCO Global-e Canada e-commerce Ltd. Global-e CH AG Global-e NL B.V. Global-e Japan KK Global-e France SAS Olami E-commerce Solutions Ireland Limited Global-e Australia Pty. Ltd. Global-e Spain S.L. Global-e HK Limited Global-e (Beijing) Technology Co. Ltd. Global-e US Inc. Global-e Panama Inc. Global-e Solutions Ltd. Global-e South Africa (PTY) Ltd. Flow Commerce Inc. Flow Commerce Limited Flow Commerce Australia Pty Ltd.	Singapore England United Arab Emirates United Arab Emirates, Jebel Ali Free Zone United Arab Emirates, Dubai Airport Free Zone United Arab Emirates, Dubai Commercity Free Zone Canada Switzerland The Netherlands Japan France Ireland Australia Spain Hong Kong China Delaware, United States Panama, Colon Free Zone Israel South Africa Delaware, United States Ireland Australia
Flow Commerce Canada Inc. Flow Trading Shanghai Company Limited Flow Commerce UK LTD	Canada China England