EXHIBIT 8.1
List of Subsidiaries
| Name of Subsidiary |
| Jurisdiction |
| Ownership Interest |
|
|
|
|
|
|
|
|
| SodaStream Enterprises N.V. |
| Netherlands Antilles |
| 100 | % |
| SodaStream International B.V. |
| The Netherlands |
| 100 | % |
| Soda-Club Worldwide B.V. |
| The Netherlands |
| 100 | % |
| SodaStream GmbH |
| Germany |
| 100 | % |
| SodaStream Industries Ltd. |
| Israel |
| 100 | % |
| SodaStream Israel Ltd. |
| Israel |
| 100 | % |
| SodaStream Österreich GmbH |
| Austria |
| 100 | % |
| SodaStream Australia PTY Ltd. |
| Australia |
| 100 | % |
| SodaStream (New Zealand) Ltd. |
| New Zealand |
| 100 | % |
| SodaStream (SA) (Pty) Ltd. |
| South Africa |
| 100 | % |
| SodaStream USA, Inc. |
| Delaware (United States) |
| 100 | % |
| Soda-Club CO2 Ltd. |
| British Virgin Islands |
| 100 | % |
| Soda-Club Switzerland GmbH |
| Switzerland |
| 100 | % |
| Soda-Club (CO2) SA |
| Switzerland |
| 100 | % |
| SodaStream (CO2) SA |
| Switzerland |
| 100 | % |
| Soda-Club (CO2) Atlantic GmbH (LLC) |
| Switzerland |
| 100 | % |
| SodaStream (Switzerland) AG |
| Switzerland |
| 100 | % |
| SodaStream Nordics AB |
| Sweden |
| 100 | % |
| SodaStream Canada Ltd. |
| Canada |
| 100 | % |
| SodaStream K.K. |
| Japan |
| 100 | % |
| OPM France SAS |
| France |
| 100 | % |
| Bebidas Sudamerica S.A. |
| Argentina |
| 100 | % |