**Exhibit 8.1**

 

**List ofsubsidiaries of Crucell N.V.**

 

The Company’s most significant subsidiaries as of December 31, 2007were:

 
| ** **                   | ** ** | ** **          | ** ** | ** **      | ** ** | **2007**      | ** ** | **2006**      | ** ** | **2005**      | ** ** |
|------------------------------|------------|---------------------|------------|-----------------|------------|---------------|------------|---------------|------------|---------------|------------|
| **Name**                     | ** ** | **Legal Seat** | ** ** | **Country**     | ** ** | **Ownership** | ** ** | **Ownership** | ** ** | **Ownership** | ** ** |
| Crucell Holland B.V.         |       | Leiden              |       | the Netherlands |       | 100           | %          |          | 100        | %             |       | 100 | % |   |
| U-BiSys B.V.                 |       | Utrecht             |       | the Netherlands |       | 100           | %          |          | 100        | %             |       | 100 | % |   |
| ChromaGenics B.V.            |       | Amsterdam           |       | the Netherlands |       | 100           | %          |          | 100        | %             |       | 100 | % |   |
| Berna Biotech AG             |       | Bern                |       | Switzerland     |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| Berna Biotech España SA |       | Madrid              |       | Spain           |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| Berna Biotech Italia Srl     |       | Milano              |       | Italy           |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| Etna Biotech Srl             |       | Catania             |       | Italy           |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| Berna Rhein B.V.             |       | Leiden              |       | the Netherlands |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| Rhein Vaccines B.V. (*)      |       | Maastricht          |       | the Netherlands |       | —        |       |          | 100        | %             |       | 0 | % |   |
| Berna Biotech Korea corp.    |       | Seoul               |       | Korea           |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| Crucell Holding Inc.         |       | Wilmington, DE      |       | United States   |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| Crucell Vaccines Inc.        |       | Wilmington, DE      |       | United States   |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| Crucell Biologics Inc.       |       | Wilmington, DE      |       | United States   |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| SBL Vaccin Holding AB        |       | Stockholm           |       | Sweden          |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| SBL Vaccin AB                |       | Stockholm           |       | Sweden          |       | 100           | %          |          | 100        | %             |       | 0 | % |   |
| Vitec AB                     |       | Stockholm           |       | Sweden          |       | 100           | %          |          | 100        | %             |       | 0 | % |   |

* On November 30, 2007 Rhein Vaccines B.V.legally merged into Berna Rhein B.V. and ceased to exist per that date.