Exhibit 8

The principal subsidiaries of ING Groep N.V. and their statutory place of incorporation and primary country of operation are as follows:

Principal subsidiaries

			Proportion of ownership and interest held by the Group
			2017			2016
Subsidiary	Statutory place of Incorporation	Country of operation
ING Bank N.V.	Amsterdam	The Netherlands		100	%		100	%
Bank Mendes Gans N.V.	Amsterdam	The Netherlands		100	%		100	%
ING Lease (Nederland) B.V.	Amsterdam	The Netherlands		100	%		100	%
Record Bank	Brussels	Belgium		100	%		100	%
ING Belgium S.A./N.V.	Brussels	Belgium		100	%		100	%
ING Luxembourg S.A.	Luxembourg City	Luxembourg		100	%		100	%
ING-DiBa AG	Frankfurt am Main	Germany		100	%		100	%
ING Bank Slaski S.A.	Katowice	Poland		75	%		75	%
ING Financial Holdings Corporation	Delaware	United States of America		100	%		100	%
ING Bank A.S.	Istanbul	Turkey		100	%		100	%
ING Bank (Australia) Ltd	Sydney	Australia		100	%		100	%
ING Bank (Eurasia) Joint stock company	Moscow	Russia		100	%		100	%