Exhibit 8.1
 List of subsidiaries and associated companies September 30, 2009
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 I. Subsidiaries
 A) Consolidated
 1. Germany (151 companies)




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 2. Europe (without Germany) (351 companies)




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 3. America (157 companies)




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 4. Asia (179 companies)




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 5. Africa (39 companies)




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 6. Australia/New Zealand/Oceans (12 companies)




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 B) Not consolidated
 1. Germany (48 companies)
 a) Due to restrictions on the use of assets
 
 b) On the basis of immateriality




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 2. International (40 companies)
 b) On the basis of immateriality




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 II. Associated companies
 A) Consolidated at Equity
 1. Germany (19 companies)
 
 2. Europe (without Germany) (23 companies)




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 3. America (16 companies)
 
 4. Asia (15 companies)
 
 5. Africa (1 companies)
  6. Australia/New Zealand/Oceans (2 companies)
 
 B) Not consolidated at equity on the basis of immateriality
 1. Germany (33 companies)




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 2. International (70 companies)




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2009 (continued)
 of Siemens worldwide prepared pursuant to § 313 (2) HGB
 III. Other interests
 1. Germany (8 companies)
 
 2. International (9 companies)