Exhibit 8.1

EXHIBIT 8.1. SUBSIDIARIES OF KONINKLIJKE AHOLD DELHAIZE N.V.

Subsidiaries	Country
Albert Heijn België N.V.	Belgium
Delhaize Griffin NV/SA	Belgium
Delhaize Le Lion / De Leeuw Comm. VA	Belgium
Delhaize Logistics BVBA	Belgium
Delhaize Management BVBA	Belgium
Delhaize The Lion Coordination Center NV/SA	Belgium
Delhome NV/SA	Belgium
Delimmo NV/SA	Belgium
Delzon NV/SA	Belgium
Difraco BVBA	Belgium
Points Plus Punten NV/SA	Belgium
Smart Food Shopping NV/SA	Belgium
Vadec NV/SA	Belgium
Widi BVBA	Belgium
BR Participaçoes e Empreendimentos S.A.	Brazil
Inversiones Santa Isabel Ltda.	Chile
Ahold Delhaize Finance Company N.V. (previously Ahold Finance Company  N.V.)	Curaçao
Ahold Insurance N.V.	Curaçao
CUW B.V.	Curaçao
Disco Ahold International Holdings N.V.	Curaçao
AHOLD Czech Republic, a.s.	Czech Republic
Project Company Alfa, a.s.	Czech Republic
Ahold Germany GmbH	Germany
Alfa-Beta Vassilopoulos SA	Greece
Super Market Yperagora G. Kanaki SA	Greece
I-Del Retail Holdings Ltd.	Ireland

The Pride Reinsurance Company DAC (previously The Pride Reinsurance  Company Ltd)	Ireland
Delhaize Distribution Luxembourg S.A.	Luxembourg
Delhaize Luxembourg S.A.	Luxembourg
Lion Lux Finance S.a r.l.	Luxembourg
Lion Retail Holding S.a r.l.	Luxembourg
Lion US Holdings S.a r.l.	Luxembourg
Lion US Participations S.a r.l.	Luxembourg
Redelcover S.A.	Luxembourg
Ahold België B.V.	Netherlands
Ahold bol B.V.	Netherlands
Ahold Brazil B.V.	Netherlands
Ahold Business Services B.V.	Netherlands
Ahold Delhaize Coffee Company B.V. (previously Ahold Coffee Company  B.V.)	Netherlands
Ahold Delhaize GSO B.V. (previously Ahold Group Support B.V.)	Netherlands
Ahold Europe Real Estate & Construction B.V.	Netherlands
Ahold European Sourcing B.V.	Netherlands
Ahold holding bol.com B.V.	Netherlands
Ahold Indonesia B.V.	Netherlands
Ahold JV B.V.	Netherlands
Ahold Nederland B.V.	Netherlands
Ahold Polska B.V.	Netherlands
Ahold Real Estate Czech Republic B.V.	Netherlands
Ahold Real Estate Europe B.V.	Netherlands
Ahold Sustainable Trade Development B.V.	Netherlands
Ahold Tsjechië B.V.	Netherlands
Ahold USA B.V.	Netherlands
Ahold Zaandam B.V.	Netherlands
Albert Heijn B.V.	Netherlands
Albert Heijn Franchising B.V.	Netherlands

Albert Heijn Online B.V.	Netherlands
Albert Heijn Support B.V.	Netherlands
Albert Heijn to go B.V.	Netherlands
bol.com B.V.	Netherlands
Delhaize “The Lion” Nederland B.V.	Netherlands
DHolding B.V.	Netherlands
Etos B.V.	Netherlands
Franchise Handelsmaatschappij B.V.	Netherlands
Gall & Gall B.V.	Netherlands
Holla Beheer B.V.	Netherlands
Loyalty Management Netherlands B.V.	Netherlands
Maxis Beheer B.V.	Netherlands
Pond II B.V.	Netherlands
Project See B.V.	Netherlands
Speciaalzaken Ahold B.V.	Netherlands
Valk Holding B.V.	Netherlands
Valk Vastgoed I B.V.	Netherlands
Valk Vastgoed II B.V.	Netherlands
Valk Vastgoed III B.V.	Netherlands
Valk Vastgoed V B.V.	Netherlands
Valk Vastgoed VI B.V.	Netherlands
Valk Vastgoed VII B.V.	Netherlands
Valk Vastgoed VIII B.V.	Netherlands
Mega Image SRL	Romania
Delhaize Serbia d.o.o. Beograd	Serbia
C Market Beograd a.d. Beograd	Serbia
TP Srbija d.o.o. Beograd (previously TP Srbija a.d. Kragujevac)	Serbia
Ahold International Sàrl	Switzerland
Ahold Licensing Sàrl	Switzerland
Jay W Two Limited	Thailand
Navaka Company Limited	Thailand

Delhaize Digital Services, Ltd. in liquidation	United Kingdom
Ahold Fuel LLC	United States
207 Hillcrest Road LLC	United States
934 Victory Highway Realty, LLC	United States
Ahold Acquisition Management LLC	United States
Ahold AL Acquisition LLC	United States
Ahold Americas Holdings, Inc.	United States
Ahold Central Holdings, LLC	United States
Ahold eCommerce Sales Company LLC	United States
Ahold Finance U.S.A., LLC	United States
Ahold Financial Services, LLC	United States
Ahold GA Acquisition LLC	United States
Ahold Information Services, Inc.	United States
Ahold Investments Holdings, Inc.	United States
Ahold IP, Inc.	United States
Ahold Lease U.S.A., Inc.	United States
Ahold NC Acquisition LLC	United States
Ahold Real Estate Company, LLC	United States
Ahold Real Properties, LLC	United States
Ahold SC Acquisition LLC	United States
Ahold TN Acquisition LLC	United States
Ahold U.S.A., Inc.	United States
Ahold USA Administrative Services LLC	United States
American Sales Company LLC	United States
Apple Acquisition, LLC	United States
ARC Babylon, LLC	United States
ARC Cumberland, LLC	United States
ARC Springfield, LLC	United States
ARP Coplay, LLC	United States
ARP Dillsburg, LLC	United States
ARP Hellertown, LLC	United States
ARP Mt. Pleasant, LLC	United States

ARP Wertzville Road, LLC	United States
Asgard Realty, LLC	United States
Atlantis Iyanough Realty, LLC	United States
Blake Realty Associates, LLC	United States
Boney Wilson & Sons, Inc.	United States
Bottom Dollar Food Northeast, LLC	United States
BRARC Limited	United States
C&N Associates Limited Partnership	United States
Calvi Realty Co., Inc.	United States
Centennial Avenue Realty, LLC	United States
Chelmsford Commercial Associates, Inc.	United States
Colchester Realty, LLC	United States
Cory Investments, LLC	United States
Cosmos Victory Stores, LLC	United States
County Center Joint Venture	United States
Coventry Holding Company, LLC,	United States
Delhaize America Distribution, LLC	United States
Delhaize America Supply Chain Services, Inc.	United States
Delhaize America Transportation, LLC	United States
Delhaize America, LLC	United States
Delhaize Insurance Company, Inc.	United States
Delhaize The Lion America, LLC	United States
Delhaize US Holding, Inc.	United States
Dennis Development LLC	United States
DZA Brands, LLC	United States
East Penn Commons LLC	United States
Eastham Range LLC	United States
Eastside Providence, LLC	United States
EcoMarkets LLC	United States
Eldon Realty Co., Inc.	United States
Everything Fresh LLC	United States
Floyd Realty Co., Inc.	United States

Food Lion, LLC	United States
Foodhold U.S.A., LLC	United States
Fort Washington Oxon Hill, LLC	United States
Foxchase Development, LLC	United States
Franklin Wholesalers, LLC	United States
Fresh Formats LLC	United States
GCP Corporation	United States
Gettysburg Marketplace Limited Partnership	United States
GFC Brands, Inc.	United States
GFS Realty LLC	United States
Giant Brands LLC	United States
Giant Carlisle Holding, LLC	United States
Giant Cathedral LLC	United States
Giant Construction Company, Inc.	United States
Giant Food LLC	United States
Giant Food Stores, LLC	United States
Giant of Maryland LLC	United States
Giant of Salisbury, Inc.	United States
Giant of Talbot County, Inc.	United States
Giant of Wicomico, LLC	United States
Gift A La Card Company LLC	United States
Grand Central Plaza Limited Partnership	United States
Gravelly Hill Associates, LLC	United States
Guiding Stars Licensing Compay	United States
Halifax Farms Realty, LLC	United States
Hannaford Bros. Co. LLC	United States
Highland Cheshire, LLC	United States
Huntsman Pohick Limited Partnership	United States
Kimkris, LLC	United States
Kinderkamack Investors I, LLC	United States
Kinderkamack Investors II, LLC	United States
Kinderkamack Investors III, LLC	United States

Kinderkamack Investors IV, LLC	United States
Kinderkamack Investors IX, LLC	United States
Kinderkamack Investors V, LLC	United States
Kinderkamack Investors VI, LLC	United States
Kinderkamack Investors VII, LLC	United States
Kinderkamack Investors VIII, LLC	United States
Kinderkamack Investors X, LLC	United States
Kinderkamack Land Partners, LLC	United States
Lebanon Properties, LLC	United States
Liberty Norfolk Development I, LLC	United States
Lindenwood Realty Trust	United States
Londonderry Turnpike Commercial Associates, LLC	United States
MAC Risk Management of New York, LLC	United States
MAC Risk Management, Inc.	United States
Manchester NH Development Associates, LLC	United States
Marion Real Estate Investments, LLC	United States
Martin’s Food of South Burlington, LLC	United States
Martinsburg, LLC	United States
Maryland Concession and Vending Company, Inc.	United States
MC Portland, LLC	United States
Med-Health Associates, LLC	United States
MEGL Realty Co. LLC	United States
Middleboro Grove Opportunity, LLC	United States
MIP West Danbury, LLC	United States
Montowese Industrial Park LLC	United States
Morrills Corner, LLC	United States
New Wall Partners, LLC	United States
Newburgh Funding, LLC	United States
No. 694 North Haven, LLC	United States
Ocean 35 Acquisitions, LLC	United States
Oracle Realty, LLC	United States
Overlook Realty Co. LLC	United States

Packaging Center, Inc.	United States
PBT Development LLC	United States
Peapod, LLC	United States
Putnam, LLC	United States
Raleigh L.K.E., LLC	United States
Random Realty, LLC	United States
Rehold Alcoa, LLC	United States
Rehold Allentown, LLC	United States
Rehold Beverly LLC	United States
Rehold Clinton, LLC	United States
Rehold Fort Mill, LLC	United States
Rehold Hartford, LLC	United States
Rehold Lansing, LLC	United States
Rehold Manchester, LLC	United States
Rehold Milford, LLC	United States
Rehold North Reading LLC	United States
Rehold Orleans, LLC	United States
Rehold Reno LLC	United States
Rehold Springfield LLC	United States
Rehold Stanley, LLC	United States
Rehold Trenton, LLC	United States
Retail Business Services LLC (previously Delhaize America Shared Services  Group, LLC)	United States
Retained Subsidiary One, LLC	United States
Risk Management Services Inc.	United States
Rivanna Ridge Charlottesville LLC	United States
Riz Realty, LLC	United States
Rotary Development LLC	United States
S&S Brands, LLC	United States
S&S Freetown, LLC	United States
S&S Rhinebeck Sewage-Works Corporation	United States
S&S Rhinebeck Water-Works Corporation	United States

S&S/B Lease Disposition, LLC	United States
Samuel Realty Co. LLC	United States
Shaw Community Supermarket LLC	United States
Short Beach Holdings, LLC	United States
Short Beach Investment Group, LLC	United States
Southington Cell Tower Holdings, LLC	United States
Southington Tower Development, LLC	United States
SS Morrills, LLC	United States
Stemmers Eastern Limited Partnership	United States
Swedesford Road PA Limited Partnership	United States
Tampa L.K.E., LLC	United States
Temple Hill Properties, LLC	United States
The MollyAnna Company	United States
The Stop & Shop Supermarket Company LLC	United States
Tops Holding, LLC	United States
Twiss Realty Co., LLC	United States
Tyler Realty Development, LLC	United States
Victory Distributors, LLC	United States
WBSC Partners LLC	United States
Westfield Court, LLC	United States
White Plains Funding LLC	United States
Whitman Fulfillment Services LLC	United States
William Stoneham, LLC	United States
WJG Realty Company LLC	United States
Worcester Lincoln Associates, LLC	United States
Yetter Court Enterprises, LLC	United States
Joint Ventures
	Indonesia
P.T. Lion Super Indo (51% owned by Ahold Delhaize’s subsidiary Delhaize “The Lion” Nederland B.V.)
Stationsdrogisterijen Beheer B.V. (50% owned by Ahold Delhaize’s subsidiary Etos B.V.)	Netherlands

	Netherlands
Multi Veste 133 B.V. (50% owned by Ahold Delhaize’s subsidiary Ahold Real Estate Czech Republic B.V.)
	Netherlands
Tref Venlo B.V. (68% owned by Ahold Delhaize’s subsidiary Ahold Europe Real Estate & Construction B.V.)
V.O.F. Ontwikkelingsmaatschappij Bennekershof (50% owned by Ahold Delhaize’s subsidiary Ahold Europe Real Estate & Construction B.V.)	Netherlands
	Netherlands
Veldmolen Beheer B.V. (33,33% owned by Ahold Delhaize’s subsidiary Ahold Europe Real Estate & Construction B.V.)
JMR - Gestão de Empresas de Retalho, SGPS, S.A. (49% owned by Ahold Delhaize’s subsidiary Ahold International Sàrl)	Portugal
Jerónimo Martins Retail Services SA (49% owned by Ahold Delhaize’s subsidiary Ahold International Sàrl)	Switzerland
Cathedral Commons Partners, LLC (65% owned by Ahold Delhaize’s subsidiary Giant Cathedral, LLC)	United States
	United States
Coventry Route 3, LLC (49% owned by Ahold Delhaize’s subsidiary The Stop & Shop Supermarket Company LLC)
	United States
GR/SS Caldwell, LLC (49,5% owned by Ahold Delhaize’s subsidiary The Stop & Shop Supermarket Company LLC)
	United States
Lithia Springs Holdings, LLC (60% owned by Ahold Delhaize’s subsidiary Delhaize The Lion America, LLC)
Miracle Mile Realty LLC (49% owned by Ahold Delhaize’s subsidiary Lebanon Properties, LLC)	United States
Riverfront Business Park, LLC (50% owned by Ahold Delhaize’s subsidiary S&S Freetown, LLC)	United States
	United States
TF Cascade, LLC (50% owned by Ahold Delhaize’s subsidiary The Stop & Shop Supermarket Company LLC)
	United States
TF Roses Mill, LLC (50% owned by Ahold Delhaize’s subsidiary The Stop & Shop Supermarket Company LLC)

	United States
Trailer Development, LLC (50% owned by Ahold Delhaize’s subsidiary The Stop & Shop Supermarket Company LLC)
Wallingford Shopping Center Associates (50% owned by Ahold Delhaize’s Overlook Realty Co. LLC)	United States