Exhibit 8.1

|Company, reg. No, reg'd. Office                          |                                                                                | Number of
shares                                                  |                                                            | Total par
value                                              |                                                               | Holding
(capital/votes)                     |    
|-------------------------------------------------------- | ------------------------------------------------------------------------------ | ----------------------------------------------------------------- | ---------------------------------------------------------- | ------------------------------------------------------------ | ------------------------------------------------------------- | ------------------------------------------- | ---
|Tele2 Russia Telecom BV,33287334, Rotterdam, Netherlands |                                                                                | 400                                                               |                                                            | NLG 40 000                                                   |                                                               | 100                                         | %  
|                                                         | Tele2 Russia Telecom Services BV,33.287.334, Amsterdam, Netherlands            |                                                                   |                                                            |                                                              |                                                               |                                             | 100
|                                                         | PSNR Personal System Networks in region,1025202610157, Niznhy Novgorod, Russia |                                                                   |                                                            |                                                              |                                                               |                                             | 100
|                                                         | Tele2 Russia EKA Holding GmbH, FN131600 f, Vienna, Austria                     |                                                                   |                                                            |                                                              |                                                               |                                             | 100
|                                                         |                                                                                | Fora Telecom M,no P-12721.17, Moskva, Russia                      |                                                            |                                                              |                                                               |                                             |    
|                                                         | Tele2 Russia VOL Holding GmbH, FN131602 h, Vienna, Austria                     |                                                                   |                                                            |                                                              |                                                               |                                             | 100
|                                                         |                                                                                | Kursk Cellular Communications,no P-16792.17, Kursk, Russia        |                                                            |                                                              |                                                               |                                             |    
|                                                         |                                                                                | Smolensk Cellular Communications,no P-2581.16, Smolensk, Russia   |                                                            |                                                              |                                                               |                                             |    
|                                                         |                                                                                | Belgorod Cellular Communications,no P-2586.16, Belgorod, Russia   |                                                            |                                                              |                                                               |                                             |    
|                                                         |                                                                                | Kemerovo Mobile Communications,no P-13742.17, Kemerovo, Russia    |                                                            |                                                              |                                                               |                                             |    
|                                                         |                                                                                | Rostov Cellular Communications,no P-1790.16, Rostov, Russia       |                                                            |                                                              |                                                               |                                             |    
|                                                         |                                                                                | Udmurtiya Cellular Communications,no P-5818.16, Izhevsk, Russia   |                                                            |                                                              |                                                               |                                             |    
|                                                         |                                                                                | Siberian Cellular Communications,no P-4458.16, Omsk, Russia       |                                                            |                                                              |                                                               |                                             |    
|                                                         |                                                                                | Chelyabinsk Cellular Network,no P-3656.15, Chelyabinsk, Russia    |                                                            |                                                              |                                                               |                                             |    
|                                                         | Tele2 Russia MAC Holding GmbH, FN132666 y, Vienna, Austria                     |                                                                   |                                                            |                                                              |                                                               |                                             | 100
|                                                         |                                                                                | CISC Cellular,no P-8068.17, Moskva, Russia                        |                                                            |                                                              |                                                               |                                             |    
|                                                         |                                                                                | Millicom New Tech. in Communications,no P-9894.17, Moskva, Russia |                                                            |                                                              |                                                               |                                             |    
|                                                         | Tele2 Russia International Holding BV,Nr 33221654, Amsterdam, Netherlands      |                                                                   |                                                            |                                                              |                                                               |                                             | 100
|                                                         | Tele2 Russia International Cellular BV,Nr 33227655, Amsterdam, Netherlands     |                                                                   |                                                            |                                                              |                                                               |                                             | 100
|NetCom Luxembourg SA,RC B73.796 Luxembourg               |                                                                                | 1 000 pcs                                                         |                                                            | TEURO 35                                                     |                                                               | 100                                         | %  
|                                                         | Tele2 Holding AB,556579-7700, Stockholm, Sweden                                |                                                                   |                                                            |                                                              |                                                               |                                             | 100
|                                                         |                                                                                | Tele2 Sweden AB,556267-5164, Stockholm, Sweden                    |                                                            |                                                              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   | Tele2 Sweden SA, RC B73.802, Luxembourg                    |                                                              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | 4 T Solutions Holding AB, 556580-2690, Stockholm, Sweden     |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | X-Source Holding AB, 556580-2682, Stockholm, Sweden          |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | X-Source AB, 556290-2238, Stockholm, Sweden                   |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | X-Source SA, RC B 87235, Luxembourg                           |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | Optimal Telecom Holding AB, 556580-7855, Stockholm, Sweden   |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | Optimal Telecom Sweden AB, 556440-1924, Stockholm, Sweden     |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | Datametrix Sweden Holding AB, 556580-7871, Stockholm, Sweden |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | Datametrix AB, 556539-4870, Stockholm, Sweden                 |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | Everyday Holding AB, 556579-7718, Stockholm, Sweden          |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | Stenblocket i Fruängen AB, 556058-8500, Stockholm, Sweden     |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | Svenska UMTS-nät Holding AB, 556606-7988, Stockholm, Sweden  |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | Tele2 Norge Holding AB, 556580-8143, Stockholm, Sweden       |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | Tele2 AS, 974534703, Oslo, Norway                             |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              |                                                               | Tele2 Norge UMTS AS, 982795761, Oslo, Norge |    
|                                                         |                                                                                |                                                                   |                                                            | Tele2 Danmark Holding AB, 556580-8028, Stockholm, Sweden     |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | Tele2 Denmark A/S, 221234, Köpenhamn, Danmark                 |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              |                                                               | In2Loop A/S,25 48 43 47, Köpenhamn, Denmark |    
|                                                         |                                                                                |                                                                   |                                                            | In21oop Polska Sp. So.o, 54380, Warsawa, Poland              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   | Web Communication BV,34112460, Amsterdam, Netherlands      |                                                              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | Tele2 Polska Sp, 57496, Warsawa, Poland                      |                                                               |                                             |    
|                                                         |                                                                                |                                                                   | Tele2 Holding AS,10262238, Tallin, Estonia                 |                                                              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | Tele2 Eesti AS, 10069046, Tallin, Estonia                    |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | UAB Tele2, 1147164, Vilnius, Lithuania                       |                                                               |                                             |    
|                                                         |                                                                                |                                                                   | Belmus BV,33261289, Amsterdam, Netherlands                 |                                                              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   | Tele2 Holding SIA,000351206, Latvia                        |                                                              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | SIA Tele2, 000327285, Latvia                                 |                                                               |                                             |    
|                                                         |                                                                                |                                                                   | OU Levicom BroadBand,10309744, Tallin, Estonia             |                                                              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | UAB KRT, 2304688, Vilnius, Lithuania                         |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | UAB C-Gates, 2424016, Vilnius, Lithuania                      |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | UAB Trigeris, 2123967, Vilnius, Lithuania                     |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | AS Levi Kaabel, 10417072, Tallinn, Estonia                   |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              | AS Telset Telecommunications Group, 10673906,Tallinn, Estonia |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | Tallinna Kaabeltelevisiooni AS, 10375439,Tallinn, Estonia    |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            | OU Trigger Software, 10687966, Tallinn, Estonia              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   | Corporation Severnaya Korona,no P-6117.16, Irkutsk, Russia |                                                              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   | St Petersburg Telecom,no AO-3177, St Petersburg, Russia    |                                                              |                                                               |                                             |    
|                                                         |                                                                                |                                                                   |                                                            |                                                              |                                                               |                                             |    

---

| |  |                                                  | Oblcom,no P-7180.16, St Petersburg, Russia            |                                                                              |                                                            |  |  |     | 60,6 | %  
| |  | ------------------------------------------------ | ----------------------------------------------------- | ---------------------------------------------------------------------------- | ---------------------------------------------------------- |  |  | --- | ---- | ---
| |  |                                                  | ProcureITright AB,556600-9436, Stockholm, Sweden      |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  |                                                       | Proceedo Solution AB, 5556599-5049, Stockholm, Sweden                        |                                                            |  |  |     |      | 100
| |  |                                                  | Datametrix Norway AS,975993108, Oslo, Norway          |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  | Datametrix Danmark A/S,39419, Köpenhamn, Danmark      |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  | Datametrix OY AS, 378548, Helsinki, Finland           |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  | OY Finland Tele2 AB,1482343-8, Helsinki, Finland      |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  | Interloop AB,556284-7565, Stockholm, Sweden           |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  | NetCom GSM Sweden AB,556304-7025, Stockholm, Sweden   |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  | Åkersberga KV AB,556326-3192, Österåker, Sweden       |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  | Halmstads KV AB,556380-6115, Halmstad, Sweden         |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  | Skaraborgs Kabel-TV AB,556483-6467, Mariestad, Sweden |                                                                              |                                                            |  |  |     | 60   | %  
| |  |                                                  | Hallstahammar KV KB,916580-7912, Västerås, Sweden     |                                                                              |                                                            |  |  |     | 90   | %  
| |  |                                                  | Kopparstaden KV KB,916583-0564, Västerås, Sweden      |                                                                              |                                                            |  |  |     | 80   | %  
| |  |                                                  | Nelab KV KB,916597-8983, Västerås, Sweden             |                                                                              |                                                            |  |  |     | 80   | %  
| |  | S.E.C. Luxembourg S.A.,R.C. B-84.649, Luxembourg |                                                       |                                                                              |                                                            |  |  | 100 | %   
| |  |                                                  |                                                       | Managest Media Spa, Italy                                                    |                                                            |  |  |     |      | 100
| |  |                                                  | Tele2 Services Luxembourg SA,RC B 70203, Luxembourg   |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  | Tele2 s.r.o.,25650009, Prag, Czech Republic           |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  |                                                       | Tele2 /Slovakia/ s.r.o., 35806486, Slovakien                                 |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 Magyarorszag Kft., 0109695967, Hungary                                 |                                                            |  |  |     |      | 100
| |  |                                                  | SEC Holding BV,33141829, Rotterdam, Netherlands       |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  |                                                       | Kinnevik Telecommunications Int. SA, RC B 52976, Luxembourg                  |                                                            |  |  |     |      | 100
| |  |                                                  | Tele2 Europe SA,B 56944, Luxembourg                   |                                                                              |                                                            |  |  |     | 100  | %  
| |  |                                                  |                                                       | Tele2 Telecommunication Services GmbH, FN 178222t, Vienna, Austria           |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 Belgium SA, 609 392, Zellik, Belgium                                   |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Télé2 France SA, FR48-409914058, Velizy, France                              |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 Telecommunication Services GmbH, 36232, Düsseldorf, Germany            |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 Italia Spa, Ml-1998-247322, Segrate, Italy                             |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 AG, H.1045/80, Liechstenstein                                          |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 Luxembourg SA, B 65774, Luxembourg                                     |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 (Netherlands) BV, BV 291906, Amsterdam, Netherlands                    |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 Telecommunication Services S.L, B82051913, Madrid, Spain               |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 Telecommunication Services AG, CH-020390 55 969, Zürich, Switzerland   |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Tele2 Communications Serv. Ltd, 3565220, London, UK                          |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Telemilenio, Telecomunicaçoes, Sociedade Unipessoal, 10468, Lisbon, Portugal |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | TANGO SA, RC 59560, Luxembourg                                               |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Transac SA, B49487, Luxembourg                                               |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Everyday Media SA, R.C. B 78.227, Luxembourg                                 |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | Everyday Prod. SA, 69802, Luxembourg                                         |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       | 3C Communications International SA, RC B 29697, Luxembourg                   |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       |                                                                              | 3C Communications GmbH, FN695021, Vienna, Austria          |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications BVBA, 514 274, Brussels, Belgium         |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications SPA Italy, 28894/7359/14, Segrate, Italy |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications A/S,184462, Ballerup, Denmark            |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications OY, 585632, Finland                      |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications SA, 345 343 396 00023 Orleans, France    |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications GmbH, HRB 24104, Germany                 |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications Luxembourg SA, B39690, Luxembourg        |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Kommunikacios Szolgaltato Kft, Budapest, Hungary        |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications BV, Amsterdam, 14630454, Netherlands     |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications A/S, Oslo, Norway                        |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Transac A/S, Norway                                     |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communicacoes Ltda, Domingos de Rana, Portugal          |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications Espana SA, Madrid, Spain                 |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications AB, 556332-6346, Stockholm, Sweden       |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Transac AB Sweden,556057-2116, Stockhom, Sweden         |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications Ltd, 2343138, UK                         |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Transac Ltd, Kingston-upon-Thames, UK                   |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | Comviq Holding BV, 14630454, Amsterdam, Netherlands        |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              | 3C Communications Equipment SA, B 25465, Luxembourg        |  |  |     |      |    
| |  |                                                  |                                                       | CCC Holding BV, 33 269 398, Amsterdam, Netherlands                           |                                                            |  |  |     |      | 100
| |  |                                                  |                                                       |                                                                              | Calling Card Company Limited, 3794813, UK                  |  |  |     |      |    
| |  |                                                  |                                                       |                                                                              |                                                            |  | 

---

| |  |  |  |                                                           | CCC Calling Card Company Germany GmbH, HRB 40498, Germany                         |  |  |  |  |     | 100 | %
| |  |  |  | --------------------------------------------------------- | --------------------------------------------------------------------------------- |  |  |  |  | --- | --- | -
| |  |  |  |                                                           | C3 Calling Card Company (Ireland) Limited, 309745, Ireland                        |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | Calling Card Company SA, B 424 906 618, 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 | %
| |  |  |  | SEC Everyday Europe BV, 341124357, Amsterdam, Netherlands |                                                                                   |  |  |  |  | 100 | %  
| |  |  |  |                                                           | Everyday.com Internet Services GmbH, Austria                                      |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | Everyday.com Switzerland AG, CHF-0203023164-4, Zürich, Switzerland                |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | Everyday.com Germany GmbH, HR B 36232, Germany                                    |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | Everyday.com France SAS, B-430291898, Velizy, France                              |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | Everyday.com Italia S.R.L, R.C. 1605497, Italia Srl, Italy                        |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | Everyday Luxembourg SA, B 64 902, Luxembourg                                      |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | Everyday.com Netherlands BV, 34125168, Amsterdam, Netherlands                     |  |  |  |  |     | 100 | %
| |  |  |  | IntelliNet Holding BV, 34126307, Amsterdam, Netherlands   |                                                                                   |  |  |  |  | 100 | %  
| |  |  |  |                                                           | Intellinet Telecommunications GmbH, FN 190268 g, Vienna, Austria                  |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | Intellinet Telecommunication GmbH, HRB 48344, Frankfurt, Germany                  |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | IntelliNet S.p.A, R.C. 1615155, Segrate, Italy                                    |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | IntelliNet BV, 34120156, Amsterdam, Netherlands                                   |  |  |  |  |     | 100 | %
| |  |  |  |                                                           | IntelliNet Telecommunication Services AG, CH-020.3.021.518-8, Zürich, Switzerland |  |  |  |  |     | 100 | %
| |  |  |  | Fagersta AB, 556238-4171, Stockholm, Sweden               |                                                                                   |  |  |  |  | 100 | %  

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