**Exhibit 8.1**

 

##### **GroupCompanies and Participations**

##### ** **

Unless otherwise stated, Buhrmann’s interest in the following companiesand divisions is 100 percent. A full list of Group companies is available forinspection at the Trade Register in Amsterdam. The addresses of the companiesmentioned on the following pages can also be viewed on our website:www.buhrmann.com.

 

###### **Office Products North America Division**

###### ** **

UNITED STATES OF AMERICA

 

Corporate Express, Inc

Broomfield, CO

 

***Office Products Divisions***

* *

*Central Region*

•      Regional HeadquartersBroomfield, CO

•      Central Midwest Division

Cincinnati, OH

•      Colorado Division

Aurora, CO

•      Gulf Coast Division

Baton Rouge, LA

•      Illinois Division

Woodridge, IL

•      Kansas Division

Kansas City, MO

•      Michigan Division

Warren, MI

•      Mid-South Division

Memphis, TN

•      Minnesota Division

Arden Hills, MN

•      Missouri Division

St. Louis, MO

•      Oklahoma Division

Tulsa, OK

•      Wisconsin Division

Wauwatosa, WI

 

Eastern Region

•      RegionalHeadquartersSomerset, NJ

•      Pennsylvania Division

Philadelphia, PA

•      Georgia Division

Atlanta, GA

•      Mid-Atlantic Division

Hanover, MD

 

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•      New England Division

Lawrence, MA

•      Tri-State Division

Parsippany, NJ

•      North Florida Division

Tampa, FL

•      South Atlantic Division

Henderson, NC

•      South Florida Division

Miami, FL

 

*Western Region*

*•*      Regional HeadquartersPleasanton, CA

•      Alaska Division

Anchorage, AK

•      Arizona Division

Phoenix, AZ

•      North California Division

Newark, CA

•      North Texas Division

Arlington, TX

•      Oregon Division

Portland, OR

•      Rocky Mountain Division

Idaho Falls, ID

•      South California Division

La Mirada, CA

•      South Texas Division

Houston, TX

•      Washington Division

Renton, WA

 

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CANADA

•      HeadquartersMississauga, ON

•      Atlantic Division

Halifax, NS

St. John,Newfoundland

•      British Columbia Division

Vancouver, BC

•      Alberta Division

Edmonton, AB

Calgary, AB

•      Ontario Division

Mississauga, ON

Winnipeg, ON

•      Quebec Division

Boucherville, QC

 

***Specialty Business Group***

*•*      HeadquartersBroomfield, CO

•      ASAP Software Express, Inc

Buffalo Grove, IL

•      ASAP Software SAS

St. Ouen (France)

•      Corporate Express Imaging and Computer GraphicSupplies

Deerfield Beach,FL

•      Corporate Express Document & PrintManagement, Inc.

Omaha, NE

•      Corporate Express Promotional Marketing, Inc.

St. Louis, MO

 

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**Office Products EuropeDivision**

 

AUSTRIA

Corporate Express GmbH & Co

Wels

Corporate Express Büroartikelhandel GmbH

Vienna

 

BELGIUM

Corporate Express Belgium NV

Wemmel (Brussels)

 

FRANCE

Corporate Express France/ANFA SAS

Bondoufle (Paris)

 

GERMANY

Corporate Express Deutschland GmbH & Co.Vertriebs KG

Stuttgart

Veenman Deutschland GmbH

Stuttgart

 

HUNGARY

Corporate Express Hungaria Kereskedelmi Kft

Budapest

 

IRELAND

Corporate Express (Ireland) Ltd

Dublin

 

ITALY

Corporate Express SpA

Cusago (Milan)

 

LUXEMBOURG

Corporate Express Luxembourg Sarl

Howald (Hesperange)

 

NETHERLANDS

Corporate Express Europe BV

Amsterdam

Buhrmann Office Products Nederland BV

Amsterdam

•      Corporate Express Nederland

Almere

•      Dawidenko

Utrecht

•      Intercambio

Utrecht

Veenman BV

Capelle a/d IJssel(Rotterdam)

 

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POLAND

Corporate Express Polska Sp.zoo

Gdynia

 

SWEDEN

Corporate Express Svenska AB

Borås (Goteborg)

 

UNITED KINGDOM

Corporate Express UK Ltd

Birmingham

 

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AUSTRALIA

Corporate Express Australia Ltd (51.4%)

Rosebery, Sydney, NSW

and locations in: Adelaide, Alice Springs,Brisbane, Bunbury, Cairns, Canberra, Darwin, Gladstone, Gold Coast, Hobart,Launceston, Mackay, Melbourne, Newcastle, Perth, Townsville, Dubbo, Rockhampton,Ulverstone, Bathurst, Orange, Mudgee, Tamworth, Armidale, Lismore, Grafton,Ballina, Kalgoorlie, Kurratha, Geelong and Shepparton

 

NEW ZEALAND

Corporate Express New Zealand Ltd (51.4%)

Auckland

and locations in: Wellington,Christchurch, Dunedin, Blenheim and Hamilton

 

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**Graphic Systems**

 

Belgium/Luxembourg

 

Plantin NV

Brussels (Evere)

 

Greece

 

BTI-Hellas AEE

Peristeri (Athens)

 

Italy

 

Macchingraf SpA

Ospiate di Bollate (Milan)

 

Netherlands

 

Tetterode-Nederland BV

Amsterdam

 

Spain

 

Maquinaria Artes Gráficas Hartmann, SA

Cornellà de Llobregat(Barcelona)

 

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**Other**

 

Buhrmann Europcenter NV

Wellen/Belgium

Buhrmann International BV

Amsterdam/Netherlands

Buhrmann Silver SA

Luxembourg

Buhrmann US, Inc.

Broomfield, CO/USA

Buhrmann Silver US LLC

Delaware, CO/USA

 

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