Exhibit 8.1

List of Subsidiaries and Affiliates of the Registrant

The following table sets forth the legal name, location and country of incorporation and percentage ownership of each of the registrant’s subsidiaries and affiliated companies as of December 31, 2013:

	Country of	Ownership
Subsidiary Name	Incorporation	Percentage
Magic Software Japan K.K	Japan		100	%
Magic Software Enterprises Inc.	Delaware		100	%
Magic Software Enterprises (UK) Ltd .	United Kingdom		100	%
Hermes Logistics Technologies Limited	United Kingdom		100	%
Magic Software Enterprises Spain Ltd	Spain		100	%
Coretech Consulting Group, Inc.	Pennsylvania		100	%
Coretech Consulting Group LLC	Delaware		100	%
Magic Software Enterprises (Israel) Ltd	Israel		100	%
Magic Software Enterprises Netherlands B.V	Netherlands		100	%
Magic Software Enterprises France .	France		100	%
Magic Beheer B.V	Netherlands		100	%
Magic Benelux B.V	Netherlands		100	%
Magic Software Enterprises GMBH	Germany		100	%
Magic Software Enterprises India Pvt. Ltd	India		100	%
Onyx Magyarorszag Szsoftverhaz	Hungary		100	%
Fusion Solutions LLC.	Delaware		100	%
Xsell Resources Inc.	Pennsylvania		100	%
Magix Integration (Proprietary) Ltd	South Africa		100	%
Complete Business Solutions Ltd	Israel		96.3	%
AppBuilder Solutions UK	United Kingdom		100	%
Comm-IT Technology Solutions Ltd	Israel		80	%
CommIT Software Ltd (shares held by Comm-IT Technology Solutions Ltd.)	Israel		100	%
CommIT Embedded Ltd (shares held by Comm-IT Technology Solutions Ltd.)	Israel		51	%
Valinor Ltd. (shares held by Comm-IT Technology Solutions Ltd.)	Israel		100	%
Dario Solutions IT Ltd (shares held by Comm-IT Technology Solutions Ltd.)	Israel		100	%
Pilat Europe Ltd	United Kingdom		100	%
Pilat (North America), Inc.	New Jersey		100	%
BridgeQuest Labs, Inc.	North Carolina		100	%
BridgeQuest, Inc.	North Carolina		100	%
Allstates Consulting Services LLC	Delaware		100	%