Exhibit 8.1

Organizational Structure

Natuzzi S.p.A. is the parent company of the Natuzzi Group. As of March 31, 2016, the Companys principal operating subsidiaries
were:



|                                         |  |                         |  |                           |  |         
|---------------------------------------- |  | ----------------------- |  | ------------------------- |  | --------
|Name                                     |  | Percentage
of
ownership |  | Registered office         |  | Activity
|Italsofa Nordeste LTDA                   |  | 100.00                  |  | Salvador de Bahia, Brazil |  | (1)     
|Italsofa Shanghai Ltd                    |  | 96.50                   |  | Shanghai, China           |  | (1)     
|Natuzzi China (Shanghai) Ltd             |  | 100.00                  |  | Shanghai, China           |  | (1)     
|Italsofa Romania SRL                     |  | 100.00                  |  | Baia Mare, Romania        |  | (1)     
|Natco S.p.A.                             |  | 99.99                   |  | Santeramo in Colle, Italy |  | (2)     
|I.M.P.E. S.p.A.                          |  | 100.00                  |  | Bari, Italy               |  | (3)     
|Nacon S.p.A.                             |  | 100.00                  |  | Santeramo in Colle, Italy |  | (4)     
|Lagene S.r.l.                            |  | 100.00                  |  | Santeramo in Colle, Italy |  | (4)     
|Natuzzi Americas Inc.                    |  | 100.00                  |  | High Point, NC, USA       |  | (4)     
|Natuzzi Iberica S.A.                     |  | 100.00                  |  | Madrid, Spain             |  | (4)     
|Natuzzi Switzerland AG                   |  | 100.00                  |  | Dietikon, Switzerland     |  | (4)     
|Natuzzi Benelux S.A.                     |  | 100.00                  |  | Hereentals, Belgium       |  | (4)     
|Natuzzi Germany Gmbh                     |  | 100.00                  |  | Köln, Germany             |  | (4)     
|Natuzzi Japan KK                         |  | 100.00                  |  | Tokyo, Japan              |  | (4)     
|Natuzzi Service Limited                  |  | 100.00                  |  | London, UK                |  | (4)     
|Natuzzi Trading Shanghai Ltd             |  | 100.00                  |  | Shanghai, China           |  | (4)     
|Natuzzi Oceania PTI Ltd                  |  | 100.00                  |  | Sydney, Australia         |  | (6)     
|Natuzzi Russia OOO                       |  | 100.00                  |  | Moscow, Russia            |  | (4)     
|Natuzzi India Furniture PVT Ltd          |  | 100.00                  |  | New Delhi, India          |  | (4)     
|Italholding S.r.l. liquidating           |  | 100.00                  |  | Bari, Italy               |  | (6)     
|Natuzzi Netherlands Holding BV           |  | 100.00                  |  | Amsterdam, Holland        |  | (5)     
|Natuzzi Trade Service S.r.l. liquidating |  | 100.00                  |  | Santeramo in Colle, Italy |  | (6)     
|Softaly (Shanghai) Furniture Co., Ltd.   |  | 96.50                   |  | Shanghai, China           |  | (1)     



|(1) | Manufacture and distribution
|--- | ----------------------------

|(2) | Intragroup leather dyeing and finishing
|--- | ---------------------------------------

|(3) | Production and distribution of polyurethane foam
|--- | ------------------------------------------------

|(4) | Services and distribution
|--- | -------------------------

|(5) | Investment holding
|--- | ------------------

|(6) | Dormant
|--- | -------

See Note 1 to the Consolidated Financial Statements included in Item 18 of this
Annual Report for further information on the Companys subsidiaries.