Exhibit 8.1

Compañía Cervecerías Unidas S.A.

List of Significant Subsidiaries

The following list contains the name, jurisdiction of incorporation and the names under which our significant subsidiaries do business, according to its definition under rule 1-02(w) of Regulation S-X, as of December 31, 2023⁽¹⁾.

Name	Jurisdiction of Incorporation		Name Under Which Subsidiary Operates	Line of Business	Number of Omitted Subsidiaries(2)
Cervecera CCU Chile Ltda.	Chile		Cervecería CCU	Beer production and marketing	-
Compañía Cervecerías Unidas Argentina S.A.		Argentina	CCU Argentina	Beer production and marketing		2
Embotelladoras Chilenas Unidas S.A.		Chile	ECUSA	Soft drinks, juice, mineral water production and marketing		3
Viña San Pedro Tarapacá S.A.		Chile	VSPT	Wine production and marketing		5

⁽¹⁾ Only two CCU subsidiaries conduct operations in the United States.

⁽²⁾ In addition to the omitted subsidiaries listed below, the Company also has 30 direct subsidiaries which have been deemed not to be significant subsidiaries (and therefore omitted from this exhibit).