Exhibit 8.1



|Name of Subsidiary / Investee company                        | Jurisdiction of Incorporation
|------------------------------------------------------------ | -----------------------------
|ADOM (Ashkelon Desalination) Ltd.                            | Israel                       
|Agripo Management Services Ltd.                              | Israel                       
|Agro-Vant                                                    | Israel                       
|Ashli Chemicals (Holland) B.V.                               | Israel                       
|Bromine Compounds Ltd.                                       | Israel                       
|Bromine Compounds Marketing (2002) Ltd. (Under Liquidation)  | Israel                       
|Chemada Fine Chemicals Ltd.                                  | Israel                       
|Dead Sea Bromine Company Ltd.                                | Israel                       
|Dead Sea Magnesium Ltd.                                      | Israel                       
|Dead Sea Periclase Fused Products Co.                        | Israel                       
|Dead Sea Periclase Ltd.                                      | Israel                       
|Dead Sea Works Ltd.                                          | Israel                       
|Desalination Plants (Development of Zarchin Process) Limited | Israel                       
|Ferson Chemicals Ltd.                                        | Israel                       
|Fertilizers and Chemicals Ltd.                               | Israel                       
|H2ID Ltd. (Israel)                                           | Israel                       
|I.D.E. Technologies Ltd.                                     | Israel                       
|ICL Innovation Ltd.                                          | Israel                       
|ICL Israel Ltd.                                              | Israel                       
|IDE SAL WATER Ltd.                                           | Israel                       
|Idea Desalination Construction Partnership                   | Israel                       
|IDESB Desalinization Partnership                             | Israel                       
|Industrial Chemical Equipment Ltd.                           | Israel                       
|Israel Light Metal Initiative Ltd.                           | Israel                       
|Israel Polymeric FR Ltd.                                     | Israel                       
|Larnaca Water Partners                                       | Israel                       
|M.M.M. Company United Landfill Industries (1998)  Ltd.       | Israel                       
|Mifalei Tovala Ltd.                                          | Israel                       
|Novetide Ltd.                                                | Israel                       
|Omis Water Ltd.                                              | Israel                       
|OTID Desalination Partnership                                | Israel                       
|P.A.M.A. (Energy Resources Development)                      | Israel                       
|PCT Protective Coating Technologies Ltd.                     | Israel                       
|Potassium Nitrate Ltd.                                       | Israel                       
|Revivim in the Bay Water Environment Ltd.                    | Israel                       
|Rotem Amfert Negev Ltd.                                      | Israel                       
|Sherut Integrated Transportation Services 2013 Ltd.          | Israel                       








|Name of Subsidiary / Investee company                                            | Jurisdiction of Incorporation
|-------------------------------------------------------------------------------- | -----------------------------
|Sherut Rail & Road Transportation Services 1990 Registered Partnership in Israel | Israel                       
|Sorek Desalinization Ltd.                                                        | Israel                       
|Sorek Desalinization Partnership                                                 | Israel                       
|Sorek Operation and Maintenance Company Ltd.                                     | Israel                       
|Tami (IMI) Institute for R&D Ltd. Israel                                         | Israel                       
|Tetrabrom Technologies Ltd.                                                      | Israel                       
|V.I.D. Desalination Company Ltd.                                                 | Israel                       
|West Galilee Desalinization Ltd.                                                 | Israel                       
|Absia SL                                                                         | Spain                        
|Agrocallejas Mediterranea  S.L Unipersonal                                       | Spain                        
|Auxquimia  S.A.                                                                  | Spain                        
|Detelca UTE                                                                      | Spain                        
|Everris Iberica Fertilizers S.L.                                                 | Spain                        
|Fomento y Desarrollo Agricola S.L.                                               | Spain                        
|Fuentes Fertilizantes S.L.                                                       | Spain                        
|Iberpotash S.A.                                                                  | Spain                        
|ICL Iberia Ltd. SCA                                                              | Spain                        
|Logistica de Fertilizers Fuentes S.A.                                            | Spain                        
|Sal Vesta Iberia S.L.                                                            | Spain                        
|Tráfico de Mercancías S.A.                                                       | Spain                        
|Amsterdam Fertilizers B.V.                                                       | The Netherlands              
|Everris International B.V.                                                       | The Netherlands              
|Finacil E.E.I.G. (European Economic Interest Grupen)                             | The Netherlands              
|ICL Europe Coöperatief U.A.                                                      | The Netherlands              
|ICL Fertilizers Europe C.V.                                                      | The Netherlands              
|ICL Finance B.V.                                                                 | The Netherlands              
|ICL- IP Terneuzen B.V                                                            | The Netherlands              
|ICL Puriphos B.V.                                                                | The Netherlands              
|ICL-IP Terneuzen B.V                                                             | The Netherlands              
|Incap B.V.                                                                       | The Netherlands              
|Netherlands Polymeric FR B.V                                                     | The Netherlands              
|Pekafert B.V.                                                                    | The Netherlands              
|Everris N.A. Inc.                                                                | USA                          
|ICL Americas LLC                                                                 | USA                          
|ICL Finance Inc.                                                                 | USA                          
|ICL North America Inc.                                                           | USA                          
|ICL Performance Products Inc.                                                    | USA                          
|ICL Performance Products LLC                                                     | USA                          
|ICL Performance Products LP                                                      | USA                          
|ICL-IP Americas Inc.                                                             | USA                          



2




|Name of Subsidiary / Investee company                            | Jurisdiction of Incorporation
|---------------------------------------------------------------- | -----------------------------
|IDE Americas Inc.                                                | USA                          
|Phosphorus Derivatives Inc.                                      | USA                          
|BK Giulini GmbH                                                  | Germany                      
|BKG Finance GmbH                                                 | Germany                      
|BKG Finance Sup GmbH                                             | Germany                      
|Flexotex GmbH                                                    | Germany                      
|Hagesüd Gewürzwerke Beteiligungs GmbH                            | Germany                      
|Hagesüd Interspice Gewürzwerke GmbH                              | Germany                      
|Hoyermann Chemie GmbH                                            | Germany                      
|ICL Deutschland Vertriebs GmbH                                   | Germany                      
|ICL Fertilizers Deutschland GmbH                                 | Germany                      
|ICL Germany Food and Chemical Specialties GmbH                   | Germany                      
|ICL Holding Beschraenkt Haftende O.H.G.                          | Germany                      
|ICL Holding Germany GmbH                                         | Germany                      
|ICL I.P. Bitterfeld GmbH                                         | Germany                      
|ICL-IP Bitterfeld Grundbesitz GmbH & Co KG                       | Germany                      
|Prolactal GmbH                                                   | Germany                      
|Rotem Holding GmbH                                               | Germany                      
|Rovita GmbH                                                      | Germany                      
|Stodiek Duenger GmbH                                             | Germany                      
|Turris Versicherungvermittlung GmbH                              | Germany                      
|Amega Sciences Holdings Ltd.                                     | UK                           
|Amega Sciences Plc.                                              | UK                           
|Cleveland Potash Ltd.                                            | UK                           
|Constantine & Company (Export) Limited                           | UK                           
|Everris Ltd.                                                     | UK                           
|Fibrisol Service Ltd.                                            | UK                           
|ICL UK (Sales) Ltd.                                              | UK                           
|Nutrient Sciences Ltd.                                           | UK                           
|ICL (Qingdao) Hi Tech CRF Co. Ltd.                               | China                        
|ICL (Qingdao) Hi Tech WSF Co. Ltd.                               | China                        
|ICL (Shanghai) Investment Co. Ltd.                               | China                        
|Jiaxing ICL Chemical Co. Ltd.                                    | China                        
|Lianyungang Dead Sea Bromine Compounds Co. Ltd                   | China                        
|Shanghai Tari International Ltd.                                 | China                        
|Sinobrom Compounds Co. Ltd.                                      | China                        
|TCKG                                                             | China                        
|Yunnan BK Giulini Tianchuang Phosphate Co.  Ltd.                 | China                        
|Yunnan ICL YTH Phosphate Research and Technology Center Co. Ltd. | China                        
|Yunnan Phosphate Haikou Co. Ltd.                                 | China                        
|Zhangjiagang FTZ ICL Trading Co.                                 | China                        



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|Name of Subsidiary / Investee company            | Jurisdiction of Incorporation
|------------------------------------------------ | -----------------------------
|Hagesüd Interspice France S.A.R.L                | France                       
|ICL France S.A.S                                 | France                       
|Scora S.A.S                                      | France                       
|A.R.M Ltd.                                       | Hong Kong                    
|AUB Storing and Services (Hong Kong) Ltd.        | Hong Kong                    
|BK Giulini Leather Chemistry Co. Ltd.            | Hong Kong                    
|BKG Personal Care Co. Ltd.                       | Hong Kong                    
|D.D.F.R Corporation Ltd.                         | Hong Kong                    
|ICL Asia Ltd.                                    | Hong Kong                    
|ICL Trading  (HK) Ltd.                           | Hong Kong                    
|Allana Potash Afar PLC (Ethiopia)                | Ethiopia                     
|ICL Potash Ethiopia Plc.                         | Ethiopia                     
|ICL Potash Ethiopia BV                           | Ethiopia                     
|Nova Potash PLC (Ethiopia)                       | Ethiopia                     
|Rotem Manufacturing Private Limited Company      | Ethiopia                     
|BK Giulini Argentina S.A                         | Argentina                    
|Everris Australia Ltd.                           | Australia                    
|Fibrisol Service Australia Pty. Ltd.             | Australia                    
|I.C.L. Belgium (Sales) N.V.                      | Belgium                      
|ICL Belgium N.V.                                 | Belgium                      
|Bromisa Industrial e Commercial Ltda.            | Brasil                       
|ICL Brasil Ltda.                                 | Brasil                       
|Rotem Do Brasil Ltda.                            | Brasil                       
|Allana Potash Corp.                              | Canada                       
|ICL Performance Products Canada Limited          | Canada                       
|Pelagos Desalination Services                    | Cyprus                       
|BK Giulini Specialties Private Limited           | India                        
|ICL Fertilizers (India) Private Ltd.             | India                        
|ICL Management and Trading India Private Limited | India                        
|IDE Technologies India Private Ltd.              | India                        
|Indian Desalinization Engineering PVT            | India                        
|ICL Italia Treviso SRL                           | Italy                        
|ICL Italy Milano SRL                             | Italy                        
|ICL Japan  Ltd                                   | Japan                        
|Everris Kenya Ltd.                               | Kenya                        
|Eurocil Luxembourg S.A.                          | Luxembourg                   
|Everris Malaysia Sdn. Bhd                        | Malaysia                     
|ICL Fosfatos y Aditivos de México S. A. de C.V.  | Mexico                       
|Tari International N.Z. Ltd.                     | New Zealand                  
|ICL Polska S.p z.o.o                             | Poland                       
|Landchem Ltd.                                    | South Africa                 



4




|Name of Subsidiary / Investee company        | Jurisdiction of Incorporation
|-------------------------------------------- | -----------------------------
|Twincap Forsakrings A.B.                     | Sweden                       
|Intracap Insurance                           | Switzerland                  
|ICL Swiss (Zug) GmbH                         | Switzerland                  
|Rotem Kimyevi Maddeler Sanayi ve Ticaret A.S | Turkey                       
|BK Mercosur S.A.                             | Uruguay                      
|ICL GROUP ASIA PACIFIC PTE. LTD              | Singapore                    
|Ambient Technologies Inc.                    | Virgin Islands               
|IDE Canaries S.A.                            | Canary Islands               
|ICL Slovakia                                 | Slovakia                     
|ICL Fertilizers Tanzania Limited             | Tanzania                     
|Vita Co. Ltd                                 | Thailand                     
|ICL Korea Ltd.                               | Korea                        
|Kaz Desalination Ltd.                        | Kazakhstan                   
|Desalkaz                                     | Kazakhstan                   



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