**Exhibit8.1**

**List ofSubsidiaries of Tele2 AB**
| ** **                                                                        | ** ** | **Holding**         | ** ** |
|-----------------------------------------------------------------------------------|------------|---------------------|------------|
| **Company, reg. no., reg ́d office**                      | ** ** | **(capital/votes)** | ** ** |
| **NETCOM  LUXEMBOURG SA****,** RC  B73.796 Luxembourg                             | ** ** | 100                 | **%**      |
| **TELE2  HOLDING AB**, 556579-7700, Stockholm, Sweden                             |       | 100                 | %          |
| ***Tele2 Sverige AB****,*556267-5164,  Stockholm, Sweden                          |       | 100                 | %          |
| ***Tele2 Sweden SA****,*RC  B73.802, Luxembourg                                   |       | 100                 | %          |
| X-Source Holding  AB, 556580-2682, Stockholm, Sweden                              |       | 100                 | %          |
| X-Source AB u.n.t.  UNI2 AB, 556290-2238, Stockholm, Sweden                       |       | 100                 | %          |
| Uni2 A/S,  26904056 Copenhagen, Denmark                                           |       | 100                 | %          |
| UNI2 OÜ, 11010450,  Tallin, Estonia                                          |       | 100                 | %          |
| UAB X-Source,  1421989, Vilnius, Lithuania                                        |       | 100                 | %          |
| SIA UNI2,  40003681691, Riga, Latvia                                              |       | 100                 | %          |
| UNI2 Ltd 4381179  London, UK                                                      |       | 100                 | %          |
| UNI2 SA,  986768270, Oslo, Norway                                                 |       | 100                 | %          |
| UNI2 It-Services  GmbH, FN271528, Vienna, Austria                                 |       | 100                 | %          |
| X-Source SA,  20022211618, Luxembourg                                             |       | 100                 | %          |
| Optimal Telecom  Holding AB, 556580-7855, Stockholm, Sweden                       |       | 100                 | %          |
| Optimal Telecom  Sweden AB, 556440-1924, Stockholm, Sweden                        |       | 100                 | %          |
| Datametrix  Sweden Holding AB, 556580-7871, Stockholm, Sweden                     |       | 100                 | %          |
| Datametrix AB,  556539-4870, Stockholm, Sweden                                    |       | 100                 | %          |
| Tele2 Norge  Holding AB, 556580-8143, Stockholm, Sweden                           |       | 100                 | %          |
| Tele2 Norway AS,  974534703, Oslo, Norway                                         |       | 100                 | %          |
| Tele2 Danmark  Holding AB, 556580-8028, Stockholm, Sweden                         |       | 100                 | %          |
| Tele2 Danmark  A/S, 221234, Copenhagen, Denmark                                   |       | 100                 | %          |
| ***Datametrix Norge AS****,*975993108, Oslo, Norway                               |       | 100                 | %          |
| ***Datametrix Danmark A/S****,*39419, Copenhagen, Denmark                         |       | 100                 | %          |
| ***Web Communication BV****,*34112460, Amsterdam, Netherlands                     |       | 100                 | %          |
| Tele2 Polska Sp,  57496, Warsaw, Polen                                            |       | 100                 | %          |
| ***In2loop  Polska Sp. So.o****,*54380,  Warsaw, Polen                            |       | 100                 | %          |
| ***Tele2  d.o.o. Za telekomunikacijske usulge****,*1849018,  Zagreb, Croatia      |       | 51                  | %          |
| ***Tele2 (UK) Ltd****,*4940295,  London, UK                                       |       | 100                 | %          |
| Bethany Group)  Ltd, 390385, Virgin Islands, UK                                   |       | 100                 | %          |
| Tele2 UK  Services Ltd, 4028792, London, UK                                       |       | 100                 | %          |
| Alpha Int.  Overseas Telecomm. Services Ltd, 359452, Virgin Islands, UK           |       | 100                 | %          |
| Alpha  International Overseas Telecommunication Services Ltd, B111468, Luxembourg |       | 100                 | %          |
| ***Tele2Vision AB****,*556650-2455,  Stockholm, Sweden                            |       | 100                 | %          |
| *Kopparstaden  Kabelvision KB**,*916583-0564,  Västerås, Sweden         |       | 80                  | %          |
| *Nelab  Kabelvision KB**,*916597-8983,* *Västerås, Sweden          |       | 80                  | %          |
| *Skaraborgs  Kabelvision AB**,*556483-6467,* *Mariestad, Sweden              |       | 60                  | %          |
| ***Everyday Webguide AB****,*556182-6016,* *Stockholm,  Sweden               |       | 99,99               | %          |
| ***NetCom GSM Sweden AB****,*556304-7025,* *Stockholm,  Sweden               |       | 100                 | %          |
| ***ProcureITright AB****,*556600-9436*,*Stockholm,  Sweden                        |       | 100                 | %          |
| ***Radio Components Sweden AB****,*556573-3846,  Stockholm, Sweden                |       | 69,6                | %          |
| ***e-Village Nordic AB****,*556050-1644, Stockholm, Sweden                        |       | 100                 | %          |
| ***Tele2 ESP AB****,*556690-7449,  Stockholm, Sweden                              |       | 100                 | %          |
| ***Belmus BV****,*33261289,  Amsterdam, Netherlands                               |       | 100                 | %          |
| Tele2 Eesti AS,  10069046, Tallin, Estonia                                        |       | 48                  | %          |
| ***Tele2 Holding AS****,*10262238,  Tallin, Estonia                               |       | 100                 | %          |
| Tele2 Eesti AS,  10069046, Tallin, Estonia                                        |       | 52                  | %          |
| UAB Tele2,  111471645, Vilnius, Lithuania                                         |       | 100                 | %          |
| UAB Tele2  Fiksuotas Rysys, 111793742, Vilnius, Lithuania                         |       | 100                 | %          |
| UAB Kabeliniai  Rysiu, 1223046883, Vilnius, Lithuania                             |       | 100                 | %          |
| UAB Trigeris,  21239677, Vilnius, Lithuania                                       |       | 100                 | %          |
| ***Tele2 Holding SIA****,*40003512063, Riga, Latvia                               |       | 100                 | %          |
| SIA Tele2,  40003272854, Riga, Latvia                                             |       | 100                 | %          |
| SIA “Tele2  billing”, 40003690571, Riga, Latvia                         |       | 100                 | %          |
| SIA Tele2  Telecom Latvia, 40003616935, Riga, Latvia                              |       | 100                 | %          |
| ***Tele2 S:t Pet Holding AB****,*556636-7362, Stockholm, Sweden                   |       | 100                 | %          |
| ***Corporation Severnaya Korona****,*1023801757451.16, Irkutsk, Russia            |       | 100                 | %          |
| ***St Petersburg Telecom****,*1027809223903, St Petersburg, Russia                |       | 74,6                | %          |
| ***Oblcom****,*1024700557408,  St Petersburg, Russia                              |       | 60,6                | %          |
| ***Votec Mobile ZAO****,*1023601558694,  Voronezh, Russia                         |       | 100                 | %          |
| ***Lipetsk Mobile CJSC****,*1024840840419, Lipetsk, Russia                        |       | 94                  | %          |
| ***Tele2 Russia Telecom BV****,*33287334, Rotterdam, Netherlands                  |       | 100                 | %          |
| Tele2 Russia  International Cellular BV, 33221654, Amsterdam, Netherlands         |       | 100                 | %          |
| PSNR Personal  System Networks in region, 1025202610157, Niznhy Novgorod,  Russia |       | 100                 | %          |
| Tele2 Russia EKA  Holding GmbH, FN 131600 f, Vienna, Austria                      |       | 100                 | %          |
| Fora Telecom M,  1027739380767, Moscow, Russia                                    |       | 100                 | %          |
| Tele2 Russia VOL  Holding GmbH, FN 131602 h, Vienna, Austria                      |       | 100                 | %          |
| Kursk Cellular  Communications, 1024600947403, Kursk, Russia                      |       | 100                 | %          |
| Smolensk Cellular  Communications, 1026701433494, Smolensk, Russia                |       | 60                  | %          |

 

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| Belgorod  Cellular Communications, 1023101672923, Belgorod, Russia                |   | 70    | % |
|-----------------------------------------------------------------------------------|--------|-------|---|
| Kemerovo Mobile  Communications, 1024200689941, Kemerovo, Russia                  |   | 100   | % |
| Rostov Cellular  Communications, 1026103168520, Rostov, Russia                    |   | 87,5  | % |
| Udmurtiya  Cellular Communications, 1021801156893, Izhevsk, Russia                |   | 77,5  | % |
| RP Technology,  1041800281093, Izhevsk, Russia                                    |   | 100   | % |
| Siberian  Cellular Communications, 1025500746072, Omsk, Russia                    |   | 60    | % |
| Chelyabinsk  Cellular Network, 1027403876862, Chelyabinsk, Russia                 |   | 100   | % |
| ***Tele2 Europe SA****,*R.C.B56944,  Luxembourg                                   |   | 100   | % |
| Parlino SA,  RCB111686, Luxembourg                                                |   | 100   | % |
| IntelliNet  Holding BV, 34126307, Amsterdam, Netherlands                          |   | 100   | % |
| 01047  Telecommunication GmbH, HRB 48344, Frankfurt, Germany                      |   | 100   | % |
| Tele2 Austria  Holding GmbH, FN178222t, Vienna, Austria                           |   | 100   | % |
| Tele2UTA  Telecommunication GmbH, FN138197g, Vienna, Austria                      |   | 100   | % |
| Tele2 Belgium SA,  609392, Zellik, Belgium                                        |   | 100   | % |
| Télé2 France SA,  B409914058, Velizy, France                            |   | 100   | % |
| Communication Services  Tele2 GmbH, 36232, Düsseldorf, Germany               |   | 100   | % |
| Tele2 Italia Spa,  Ml-1998-247322, Segrate, Italy                                 |   | 100   | % |
| Tele2  Telecommunication Services S.L, B82051913, Madrid, Spain                   |   | 100   | % |
| Comunitel Globel  SA,A82025644, Vigo, Spain                                       |   | 99,96 | % |
| Germinus XXI SA,  B82508524, Madrid, Spain                                        |   | 99,98 | % |
| Tele2  Telecommunication Services AG, CH-020390 55 969,  Zürich, Switzerland |   | 100   | % |
| Econophone AG,  CH1703021494-5, Zürich, Switzerland                          |   | 100   | % |
| ServiceStream  NV, 3131, Antwerpen, Belgium                                       |   | 99    | % |
| Tele2 AG,  H.1045/80, Liechstenstein                                              |   | 100   | % |
| Tele2 Luxembourg  SA, R.C.B65774, Luxembourg                                      |   | 100   | % |
| Telemilenio,  Telecomunicacoes, Sociedade Unipessoal, 10468, Lissabon,  Portugal  |   | 100   | % |
| Tele2 /Slovakia/  s.r.o., 35806486, Bratislava, Slovakia                          |   | 100   | % |
| Tele2  Magyarorszag Kft., 12634402-2-41, Budapest,  Hungary                       |   | 100   | % |
| Everyday Media  SA, R.C. B 78.227, Luxembourg                                     |   | 100   | % |
| Everyday Prod.  SA, R.C.B69802, Luxembourg                                        |   | 100   | % |
| Media Tele SA,  RCB106239, Luxembourg                                             |   | 100   | % |
| SEC Finance SA,  B104730, Luxembourg                                              |   | 100   | % |
| S.E.C.  Luxembourg S.A., R.C. B-84.649, Luxembourg                                |   | 19    | % |
| Tele2 Finance  Luxembourg SA, RCB112873, Luxembourg                               |   | 100   | % |
| Tele2 Finance  Belgium SA, 0878159608, Brussels, Belgium                          |   | 100   | % |
| S.E.C.  Luxembourg S.A., R.C. B-84.649, Luxembourg                                |   | 81    | % |
| Tele2 s.r.o.,  25650009, Prague, Czech Republic                                   |   | 100   | % |
| Tele2 Services  Luxembourg SA, RCB70203, Luxembourg                               |   | 100   | % |
| 3C  Communications International SA, RC B 29697, Luxembourg                       |   | 100   | % |
| 3C  Communications GmbH, FN695021, Vienna, Austria                                |   | 100   | % |
| 3C  Communications BVBA, 514 274, Brussels, Belgium                               |   | 100   | % |
| 3C Communications  SRL Italy, 28894/7359/14, Segrate, Italy                       |   | 100   | % |
| 3C  Communications A/S,184462, Ballerup, Denmark                                  |   | 100   | % |
| 3C  Communications OY, 585632, Vantaa, Finland                                    |   | 100   | % |
| 3C  Communications GmbH, HRB 24104, Germany                                       |   | 100   | % |
| 3C  Communications Luxembourg SA, B39690, Luxembourg                              |   | 100   | % |
| 3C  Communications BV,14630454, Amsterdam, Netherlands                            |   | 100   | % |
| 3C  Communications A/S, 939980652, Oslo, Norway                                   |   | 100   | % |
| 3C Communicacoes  a Credito Ltda, 503390865, Domingos de Rana, Portugal           |   | 100   | % |
| 3C  Communications Espana SA, A.79-028007, Madrid, Spain                          |   | 100   | % |
| 3C  Communications AB, 556332-6346, Stockholm, Sweden                             |   | 100   | % |
| 3C  Communications Ltd, 2343138, Kingston-upon-Thames, UK                         |   | 100   | % |
| 3C Transac Ltd,  3257901, Kingston-upon-Thames, UK                                |   | 100   | % |
| 3C  Communications Equipment SA, B25465, Luxembourg                               |   | 100   | % |
| CCC Holding BV,  33 269 398, Amsterdam, Netherlands                               |   | 100   | % |
| Calling Card  Company Limited, 3794813, UK                                        |   | 100   | % |
| Calling Card  Company Germany GmbH, HRB 40498, Germany                            |   | 100   | % |
| C3 Calling Card Company Limited, 309745,  Ireland                            |   | 100   | % |
| Calling Card  Company SA, B424906618, Paris, France                               |   | 100   | % |
| Calling Card  Company Italy SpA, 233372, Milano, Italy                            |   | 100   | % |
| Tele2  International Card Company S.A., RC 64 902, Luxembourg                     |   | 100   | % |
| Calling Card  Company Netherlands BV, BV 82334, Amsterdam, Netherlands            |   | 100   | % |
| Calling Card  Company Spain, S.A. A-62426457, Spain                               |   | 100   | % |
| Calling Card  Company Telecommunication Services GmbH, FN 215362i, Austria        |   | 100   | % |
| Calling Card  Company (UK) Ltd, 3812138, London, UK                               |   | 100   | % |
| C3 Prepaid  Telecom Spain S.L., B-38778163, Tenerife, Canary Island, Spain        |   | 100   | % |
| C3 Poland Sp.o.o.Z, PL5213327199, Warsaw, Polen                              |   | 100   | % |
| Tele2  Netherlands Holdings BV, 342328750, Amsterdam, Netherlands                 |   | 100   | % |
| Tele2  Netherlands BV, 33274127, Amsterdam, Netherlands                           |   | 100   | % |
| Tango SA,  RC.B59560, Luxembourg                                                  |   | 100   | % |
| Tele2 Finance  BV, 342328770, Amsterdam, Netherlands                              |   | 100   | % |
| Versatel Telecom  International NV, 33272606, Amsterdam, Netherlands              |   | 80,29 | % |
| Versatel  Nederland BV, 33303418, Amsterdam, Netherlands                          |   | 100   | % |
| Xtra Ned  Nederland BV, 34181558, Amsterdam, Netherlands                          |   | 100   | % |
| Versatel  Internetdiensten BV, 34144876, Amsterdam Netherlands                    |   | 100   | % |
| Versatel Belgium NV,  BE0463193905, Wemmel, Belgium                               |   | 99    | % |

 

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