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	%
Southern Ambition Limited	British Virgin Islands		100	%
Horizon Dragon Limited	British Virgin Islands		100	%
Guardforce AI Group Co., Limited	Thailand		100	%
Guardforce AI Robots Limited	British Virgin Islands		100	%
Handshake Networking Limited	Hong Kong		51	%
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	%
GFAI Robot Service (Australia) Pty Ltd	Australia		100	%
Guardforce AI Robot Service (Shenzhen) Co., Limited	PRC		100	%
GFAI Robot & Smart Machines Trading LLC	Dubai		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	%