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, 2012:

Subsidiary Name	Country of| Incorporation	Ownership 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	%
Magic Software ERP Ltd (formally CarPro Systems Ltd).	Israel		100	%
Fusion Solutions, LLC	Delaware		100	%
Xsell Resources Inc.	Pennsylvania		100	%
Magix Integration (Proprietary) Ltd	South Africa		100	%
Complete Business Solutions Ltd	Israel		95	%
Complete Information Technology Ltd	Israel		100	%
Appbuilder Solutions UK	United Kingdom		100	%
CommIT Technology Solutions Ltd	Israel		80	%
CommIT Software Ltd	Israel		80	%
CommIT Embedded Ltd (shares held by Comm-IT Technology Solutions Ltd.)	Israel		51	%