Exhibit 8.1
 List of subsidiaries and associated companies September 30, 2008
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 I. Subsidiaries
 A) Consolidated
 1. Germany (171 companies)




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 2. Europe (without Germany) (427 companies)




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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##### 



List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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##### 



List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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##### 



List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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##### 



List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 3. The Americas (179 companies)




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 4. Asia (190 companies)




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##### 



List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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##### 



List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 5. Africa (36 companies)




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 6. Australia/New Zealand/Oceans (15 companies)
 
 B) Not consolidated
 1. Germany (76 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, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 2. International (125 companies)
 b) On the basis of immateriality




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 II. Associated companies
 A) Consolidated at equity
 1. Germany (17 companies)




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 2. Europe (without Germany) (20 companies)
 
 3. The Americas (19 companies)
 
 4. Asia (10 companies)




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 5. Africa (1 company)
  6. Australia/New Zealand/Oceans (4 companies)
 
 B) Not consolidated at equity on the basis of immateriality
 1. Germany (32 companies)
 
 2. International (80 companies)




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 III. Other interests
 1. Germany (7 companies)




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List of subsidiaries and associated companies September 30, 2008 (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
 
 2. International (10 companies)