Exhibit
8.1



|Name
    of Subsidiary / Investee company                        | Jurisdiction
    of Incorporation
|---------------------------------------------------------------- | ---------------------------------
|ADOM (Ashkelon Desalination)                                     | Israel                           
|Agripo Management Services Ltd.                                  | Israel                           
|Agro-Vant                                                        | Israel                           
|Ashli Chemicals (Holland) B.V.                                   | Israel                           
|Bromine Compounds Ltd.                                           | Israel                           
|Bromine Compounds Marketing (2002) Ltd.                          | 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                           
|Desalkaz                                                         | Israel                           
|Ferson Chemicals Ltd.                                            | Israel                           
|Fertilizers and Chemicals Ltd.                                   | Israel                           
|H2ID Ltd.                                                        | 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                           
|Kaz Desalination Ltd.                                            | 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 Technologies Shield Coating Ltd.                             | Israel                           
|Potassium Nitrate Ltd.                                           | Israel                           
|Revivim in the Bay Water Environment Ltd.                        | Israel                           
|Rotem Amfert Negev Ltd.                                          | Israel                           

















|Name
    of Subsidiary / Investee company                                            | Jurisdiction
    of Incorporation
|------------------------------------------------------------------------------------ | ---------------------------------
|Sherut Integrated Transportation Services
    2013 Ltd.                              | Israel                           
|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 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 Europe B.V                                                                    | The Netherlands                  
|Incap B.V.                                                                           | The Netherlands                  
|Netherlands Polymeric FR B.V                                                         | The Netherlands                  
|Pekafert B.V.                                                                        | The Netherlands                  
|Clearon Corp.                                                                        | USA                              
|Dead Sea Magnesium Inc.                                                              | USA                              
|Everris N.A. Inc.                                                                    | USA                              
|ICL Americas LLC                                                                     | USA                              
|ICL Finance Inc.                                                                     | USA                              
|ICL North America Inc.                                                               | USA                              
|ICL Performance Products Inc.                                                        | USA                              





2







|Name
    of Subsidiary / Investee company          | Jurisdiction
    of Incorporation
|-------------------------------------------------- | ---------------------------------
|ICL Performance Products LLC                       | USA                              
|ICL Performance Products LP                        | USA                              
|ICL-IP America Inc.                                | USA                              
|IDE Americas Inc.                                  | USA                              
|Phosphorus Derivatives Inc.                        | USA                              
|BK Giulini Chemie GmbH                             | Germany                          
|BK Giulini GmbH                                    | Germany                          
|BKG Finance GmbH                                   | Germany                          
|BKG Finance Sup GmbH                               | Germany                          
|Everris GmbH                                       | Germany                          
|Fibrisol Muscalla GmbH                             | Germany                          
|Flexotex GmbH                                      | Germany                          
|Hagesüd Gewürzwerke Beteiligungs
    GmbH          | Germany                          
|Hagesüd Interspice Gewürzwerke
    GmbH & Co. KG   | Germany                          
|Hoyermann Chemie 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                               
|Bromine and Chemicals Ltd.                         | 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                               
|Service Chemicals 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                            







3







|Name
    of Subsidiary / Investee company                            | Jurisdiction
    of Incorporation
|-------------------------------------------------------------------- | ---------------------------------
|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                            
|Hagesüd Interspice France S.A.R.L                                    | France                           
|ICL France S.A.S                                                     | France                           
|Scora S.A.S                                                          | France                           
|ARM Ltd.                                                             | Hong Kong                        
|AUB Storing and Services (Hong Kong) Ltd.                            | Hong Kong                        
|BK Giulini Hong Kong Limited                                         | 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                         
|ICL Potash Ethiopia Plc.                                             | Ethiopia                         
|Nova Potash PLC (Ethiopia)                                           | Ethiopia                         
|Rotem Manufacturing Private Limited Company                          | Ethiopia                         
|BK Giulini Argentina S.A                                             | Argentina                        
|BK Giulini Argentina S.A.                                            | Argentina                        
|Everris Australia Ltd.                                               | Australia                        
|Fibrisol Service Australia Pty. Ltd.                                 | Australia                        
|I.C.L. Finance Belgium N.V.                                          | Belgium                          
|ICL Belgium N.V.                                                     | Belgium                          
|Bromisa Industrial e Commercial Ltda.                                | Brasil                           
|ICL Brasil                                                           | Brasil                           
|Rotem Do Brasil Ltda.                                                | Brasil                           
|Allana Potash Corp.                                                  | Canada                           
|ICL Performance Products Canada Limited                              | Canada                           
|Larnaca Water Partners                                               | Cyprus                           
|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                            
|Everris Italy SRL.                                                   | Italy                            







4







|Name
    of Subsidiary / Investee company           | Jurisdiction
    of Incorporation
|--------------------------------------------------- | ---------------------------------
|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                     
|Twincap Forsakrings A.B.                            | Sweden                           
|Intracap Insurance                                  | Switzerland                      
|Rotem Kimyevi Maddeler Sanayi ve Ticaret
    A.S    | Turkey                           
|BK Mercosur S.A.                                    | Uruguay                          
|ICL GROUP ASIA PACIFIC PTE. LTD                     | Singapore                        
|ICL Group Asia Pacific PTE. Ltd.                    | Singapore                        
|Ambient Technologies Inc.                           | Virgin Islands                   
|IDE Canaries S.A.                                   | Canary Islands                   







5