**Exhibit 8.1**

 

**Listof Subsidiaries of Tele2 AB**

** **
| **Company, reg. no., reg’d office**                                     |   | **Holding  (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,  556290-2238, Stockholm, Sweden                                 |   | 100                          | %      |
| Uni2 Denmark,  26904056 Copenhagen, Denmark                                  |   | 100                          | %      |
| X-Source Ltd  4381179 London, UK                                             |   | 100                          | %      |
| X-Source SA,  20022211618, Luxembourg                                        |   | 100                          | %      |
| *Optimal Telecom Holding AB,*556580-7855,  Stockholm, Sweden                 |   | 100                          | %      |
| Optimal Telecom  Sverige AB, 556440-1924, Stockholm, Sweden                  |   | 100                          | %      |
| *Datametrix Sverige Holding AB,*556580-7871,  Stockholm, Sweden              |   | 100                          | %      |
| Datametrix AB,  556539-4870, Stockholm, Sweden                               |   | 100                          | %      |
| *Tele2 Norge Holding AB,*556580-8143,  Stockholm, Sweden                     |   | 100                          | %      |
| Tele2 Norge AS,  974534703, Oslo, Norway                                     |   | 100                          | %      |
| *Tele2 Danmark Holding AB,*556580-8028,  Stockholm, Sweden                   |   | 100                          | %      |
| Tele2 Denmark  A/S, 221234, Copenhagen, Denmark                              |   | 100                          | %      |
| In2Loop A/S, 25  48 43 47, Copenhagen, Denmark                               |   | 100                          | %      |
| *Svenska UMTS-nät Holding AB,*556606-7988,  Stockholm, Sweden           |   | 100                          | %      |
| Svenska UMTS  licens AB, 556606-7772, Stockholm, Sweden                      |   | 100                          | %      |
| *Everyday Holding AB,*556579-7718,  Stockholm, Sweden                        |   | 100                          | %      |
| Stenblocket i  Fruängen AB, 556058-8500, Stockholm, Sweden              |   | 100                          | %      |
| *4 T Solutions Holding AB,*556580-2690,  Stockholm, Sweden                   |   | 100                          | %      |
| ***In2loop Polska  Sp. So.o,*****54380, Warsaw, Poland                       |   | 90                           | %      |
| ***Web Communication  BV,*****34112460, Amsterdam, Netherlands               |   | 100                          | %      |
| *Tele2 Polska Sp,*57496,  Warsaw, Poland                                     |   | 100                          | %      |
| ***Tele2 Holding AS,*****10262238,  Tallin, Estonia                          |   | 90                           | %      |
| *Tele2 Eesti AS,*10069046,  Tallin, Estonia                                  |   | 52                           | %      |
| *UAB Tele2,*1147164,  Vilnius, Latvia                                        |   | 100                          | %      |
| ***Belmus BV,*****33261289,  Amsterdam, Netherlands                          |   | 100                          | %      |
| *Tele2 Eesti AS,*10069046,  Tallin, Estonia                                  |   | 48                           | %      |
| ***Tele2 Holding SIA****,*000351206,  Riga, Latvia                           |   | 100                          | %      |
| *SIA Tele2,*000327285,  Riga, Latvia                                         |   | 100                          | %      |
| *SIA Tele2*Telecom  Latvia, 000361693, Riga, Latvia                          |   | 100                          | %      |
| ***Tele2 OU,*****10309744,  Tallin, Estonia                                  |   | 100                          | %      |
| *UAB Tele2 Fiksuotas Rysys,*1179374,  Vilnius, Lithuania                     |   | 100                          | %      |
| *UAB KRT,*2304688,  Vilnius, Lithuania                                       |   | 100                          | %      |
| UAB C-Gates,  2424016, Vilnius, Lithuania                                    |   | 100                          | %      |
| UAB Trigeris,  2123967, Vilnius, Lithuania                                   |   | 100                          | %      |
| *AS Levi Kaabel,*10417072,  Tallinn, Estonia                                 |   | 100                          | %      |
| AS Telset  Telecommunications Group, 10673906,Tallinn, Estonia               |   | 100                          | %      |
| *Tallinna Kaabeltelevisiooni AS,*10375439,Tallinn,  Estonia                  |   | 100                          | %      |
| *OU Trigger Software,*10687966,  Tallinn, Estonia                            |   | 100                          | %      |
| *SIA Levicom Broadband,*000353597,  Riga, Latvia, dormant                    |   | 100                          | %      |
| ***Tele2 St Pet  Holding AB,*****556636-7362, Stockholm, Sweden              |   | 100                          | %      |
| St Petersburg  Telecom, no AO-3177, St Petersburg, Russia                    |   | 4                            | %      |
| Oblcom, no  P-7180.16, St Petersburg, Russia                                 |   | 4                            | %      |
| ***Corporation  Severnaya Korona,*****no P-6117.16, Irkutsk, Russia          |   | 100                          | %      |
| ***St Petersburg Telecom,*****no  AO-3177, St Petersburg, Russia             |   | 6                            | %      |
| ***Oblcom,*****no  P-7180.16, St Petersburg, Russia                          |   | 6                            | %      |
| ***Tele2 Russia  Telecom BV,*****33287334, Rotterdam, Netherlands            |   | 100                          | %      |
| *Tele2 Russia International Holding  BV,*Nr 33221654, Amsterdam, Netherlands |   | 100                          | %      |

 

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| *Tele2 Russia International  Cellular BV,*Nr 33227655, Amsterdam, Netherlands     |   | 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 VOL Holding GmbH,*FN  131602 h, Vienna, Austria                     |   | 100 | % |
| Kursk Cellular  Communications, no P-16792.17, Kursk, Russia                      |   | 100 | % |
| Smolensk  Cellular Communications, no P-2581.16, Smolensk, Russia                 |   | 60  | % |
| Belgorod  Cellular Communications, no P-2586.16, Belgorod, Russia                 |   | 65  | % |
| Kemerovo Mobile  Communications, no P-13742.17, Kemerovo, Russia                  |   | 100 | % |
| Rostov Cellular  Communications, no P-1790.16, Rostov, Russia                     |   | 5   | % |
| Udmurtiya  Cellular Communications, no P-5818.16, Izhevsk, Russia                 |   | 5   | % |
| Siberian  Cellular Communications, no P-4458.16, Omsk, Russia                     |   | 60  | % |
| Chelyabinsk  Cellular Network, no P-3656.15, Chelyabinsk, Russia                  |   | 100 | % |
| *Tele2 Russia EKA Holding GmbH,*FN  131600 f, Vienna, Austria                     |   | 100 | % |
| Fora Telecom M,  no P-12721.17, Moscow, Russia                                    |   | 100 | % |
| *Tele2 Russia MAC Holding GmbH,*FN  132666 y, Vienna, Austria                     |   | 100 | % |
| CISC Cellular,  no P-8068.17, Moscow, Russia, dormant                             |   | 100 | % |
| Millicom New  Tech. in Communications, no P-9894.17, Moscow, Russia               |   | 100 | % |
| ***Oy Finland Tele2  AB,*****1482343-8, Helsinki, Finland                         |   | 100 | % |
| ***Suomen 3G Oy,*****502981,  Helsinki, Finland                                   |   | 100 | % |
| ***Datametrix Norge  AS,*****975993108, Oslo, Norway                              |   | 100 | % |
| ***Datametrix  Danmark A/S,*****39419, Copenhagen, Denmark                        |   | 100 | % |
| ***ProcureITright  AB,*****556600-9436, Stockholm, Sweden                         |   | 100 | % |
| *Proceedo Solution AB,*556599-5049,  Stockholm, Sweden                            |   | 100 | % |
| ***Radio Components  Sweden AB,*****556573-3846, Stockholm, Sweden                |   | 70  | % |
| ***NetCom GSM  Sverige AB,*****556304-7025, Stockholm, Sweden                     |   | 100 | % |
| ***Hallstahammar  Kabelvision KB,*****916580-7912, Västerås, Sweden     |   | 90  | % |
| ***Kopparstaden  Kabelvision KB,*****916583-0564, Västerås, Sweden      |   | 80  | % |
| ***Nelab Kabelvision  KB*,** 916597-8983, Västerås, Sweden              |   | 80  | % |
| ***Kabelvision  Sverige AB,*****556650-2455, Stockholm, Sweden                    |   | 100 | % |
| ***Åkersberga KV AB,*****556326-3192,  Österåker, Sweden           |   | 100 | % |
| ***Halmstads KV AB,*****556380-6115,  Halmstad, Sweden                            |   | 100 | % |
| ***Skaraborgs Kabelvision  AB,*****556483-6467, Mariestad, Sweden                 |   | 60  | % |
| ***Tele2 Europe SA,*****R.C.B56944,  Luxembourg                                   |   | 100 | % |
| *Tele2 Telecommunication Services  GmbH,*FN178222t, Vienna, Austria               |   | 100 | % |
| *Tele2 Belgium SA,*609392,  Zellik, Belgium                                       |   | 100 | % |
| *Télé2 France SA,*B409914058,  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,*R.C.B65774,  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 Services Ltd,*3565220, London, England                      |   | 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 | % |
| *Tango SA,*RC.B59560,  Luxembourg                                                 |   | 100 | % |
| *Transac SA,*RC.B49487,  Luxembourg                                               |   | 100 | % |
| *Everyday Media SA,*R.C.  B 78.227, Luxembourg                                    |   | 100 | % |
| *Everyday Prod. SA,*R.C.B69802,  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                               |   | 99  | % |
| 3C  Communications SPA Italy, 28894/7359/14, Segrate, Italy                       |   | 91  | % |
| 3C  Communications A/S,184462, Ballerup, Denmark                                  |   | 100 | % |
| 3C  Communications OY, 585632, Finland                                            |   | 100 | % |
| 3C  Communications SA, 345 343 396 00023 Orleans, France                          |   | 99  | % |
| 3C  Communications GmbH, HRB 24104, Germany                                       |   | 100 | % |
| 3C  Communications Luxembourg SA, B39690, Luxembourg                              |   | 100 | % |

 

2

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| 3C  Communications BV, 14630454, Amsterdam, Netherlands                                 |   | 99  | % |
|-----------------------------------------------------------------------------------------|--------|-----|---|
| 3C  Communications A/S, Oslo, Norway                                                    |   | 100 | % |
| 3C Communicacoes  Ltda, Domingos de Rana, Portugal                                      |   | 95  | % |
| 3C  Communications Espana SA, Madrid, Spain                                             |   | 99  | % |
| 3C  Communications AB, 556332-6346, Stockholm, Sweden                                   |   | 97  | % |
| 3C Transac AB  Sweden,556057-2116, Stockhom, Sweden                                     |   | 100 | % |
| 3C  Communications Ltd, 2343138, UK                                                     |   | 96  | % |
| 3C Transac Ltd,  Kingston-upon-Thames, UK                                               |   | 100 | % |
| Comviq Holding  BV, 14630454, Amsterdam, Netherlands                                    |   | 100 | % |
| 3C  Communications Equipment SA, B25465, Luxembourg                                     |   | 100 | % |
| 3C  Communications BVBA, 514 274, Brussels, Belgium                                     |   | 1   | % |
| 3C  Communications SPA Italy, 28894/7359/14, Segrate, Italy                             |   | 9   | % |
| 3C  Communications SA, 345 343 396 00023 Orleans, France                                |   | 1   | % |
| 3C  Communications BV, Amsterdam, 14630454, Netherlands                                 |   | 1   | % |
| 3C Communicacoes  Ltda, Domingos de Rana, Portugal                                      |   | 5   | % |
| 3C  Communications Espana SA, Madrid, Spain                                             |   | 1   | % |
| 3C  Communications AB, 556332-6346, Stockholm, Sweden                                   |   | 3   | % |
| 3C  Communications Ltd, 2343138, UK                                                     |   | 4   | % |
| *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, England                                |   | 100 | % |
| *SEC Everyday Europe BV,*341124357,  Amsterdam, Netherlands                             |   | 100 | % |
| *IntelliNet Holding BV,*34126307,  Amsterdam, Netherlands                               |   | 100 | % |
| IntelliNet  S.p.A, R.C. 1615155, Segrate, Italy                                         |   | 99  | % |
| INT IntelliNet  Telecommunications Services AG, CH02030215188, Zürich, Switzerland |   | 100 | % |
| *IntelliNet S.p.A,*R.C.  1615155, Segrate, Italy                                        |   | 1   | % |
| *Fagersta AB,*556238-4171,  Stockholm, Sweden                                           |   | 100 | % |
| *S.E.C. Luxembourg S.A.,*R.C.  B-84.649, Luxembourg                                     |   | 100 | % |
| Tele2 s.r.o.,  25650009, Prague, Czech Republic                                         |   | 100 | % |
| SEC Holding BV,  33141829, Rotterdam, Netherlands                                       |   | 100 | % |
| Tele2 Services  Luxembourg SA, RCB70203, Luxembourg                                     |   | 100 | % |
| ***Tele2 (UK) Ltd,*****4940295,  London, England                                        |   | 100 | % |
| *Bethany Group Ltd,*390385,  Virgin Islands, UK                                         |   | 100 | % |
| Alpha Int.  Overseas Telecomm. Services Ltd, 359452, Virgin Islands, UK                 |   | 100 | % |
| Alpha Int.  Overseas Telecomm. Services Ltd, 06521/030616, Madeira, Portugal            |   | 100 | % |
| Wiasing Consultores  E Servicos Lda, 06521/030616, Madeira, Portugal                    |   | 100 | % |
| Alpha Telecom  Communications Ltd, 4028792, London, England                             |   | 100 | % |

 

3

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