**Exhibit 8.1****List of Significant Subsidiaries and Associated Companies as of September 30, 2005****I. Subsidiaries****Germany**Siemens Business Services GmbH & Co. OHG, MunichSiemens VDO Automotive AG, MunichOSRAM GmbH, MunichSiemens Financial Services GmbH, MunichSiemens Real Estate GmbH & Co. OHG, Munich **Europe (excluding Germany)**Siemens Holding S.A./N.V., Saint-Gilles (Bruxelles)Siemens EOOD, SofiaSiemens A/S, Ballerup (Copenhagen)AS Siemens, TallinnSiemens Oy, Espoo (Helsinki)Siemens S.A.S., Saint-DenisOSRAM S.A.S., MolsheimSiemens VDO Automotive S.A.S., ToulouseSiemens A.E., Elektrotechnische Projekte und Erzeugnisse, AthensSiemens plc, Bracknell, BerkshireOSRAM Ltd., Langley (London)Siemens Ltd., DublinSiemens S.p.A., MilanoOSRAM S.p.A. Società Riunite OSRAM-Edison-Clerici, MilanoSiemens SIA, RigaUAB Siemens, VilniusSiemens Nederland N.V., The HagueSiemens AS, OsloSiemens Aktiengesellschaft Österreich, ViennaSiemens Sp.z.o.o., WarswawSiemens S.A., LisbonSiemens d.d., ZagrebSiemens AB, Upplands VaesbySiemens-Elema AB, StockholmSiemens Schweiz AG, ZurichSiemens s.r.o., BratislavaSiemens d.o.o., LjubljanaSiemens S.A., MadridSiemens VDO Automotive S.A., BarcelonaSiemens s.r.o., PragueSiemens Elektromotory s.r.o., MohelniceVDO Cèska republika spol.s.r.o., BrandysSiemens Sanayi ve Ticaret A.S., IstanbulSiemens Rt., Budapest
 

 
   **America**  Siemens USA (Group)   including: Siemens Communications, Inc., Boca Raton, FL  Siemens Home and Office Communication Devices LLC, Boca Raton, FL  Siemens Business Services, Inc., Norwalk, CT  Siemens Energy & Automation, Inc., Alpharetta, GA  USFilter Corporation, Warrendale, PA  Siemens Logistics & Assembly Systems Inc., Grand Rapids, MI  Siemens Building Technologies, Inc., Buffalo Grove, IL  Siemens Power Generation, Inc., Orlando, FL  Winergy Drive Systems Corp., Elgin, IL  Siemens Power Transmission & Distribution, Inc., Raleigh, NC  Siemens Transportation Systems, Inc., Sacramento, CA  Siemens VDO Automotive Corporation, Auburn Hills, MI  Siemens Medical Solutions Health Services Corp., Malvern, PA  Siemens Medical Solutions USA, Inc., Malvern, PA  CTI Molecular Imaging, Inc., Knoxville, TN  OSRAM Sylvania, Inc., Danvers, MASiemens Canada Ltd., Mississauga, OntarioSiemens VDO Automotive, Inc., Chatham, OntarioGrupo Siemens S.A. de C.V., México D.F.OSRAM de México S.A. de C.V., TultitlánSiemens S.A., San JoséSiemens S.A., Antiguo CuscatlánSiemens Electrotécnica S.A., Ciudad de GuatemalaSiemens S.A., Buenos AiresOSRAM Argentina S.A.C.I., Buenos AiresSiemens Ltda., São PauloOSRAM do Brasil Lampadas Elétricas Ltda., OsascoSiemens S.A., Santiago de ChileSiemens S.A., QuitoSiemens S.A., BogotáSiemens S.A.C., LimaSiemens S.A., Caracas**Asia / Pacific**Siemens Ltd., BayswaterSiemens Bangladesh Ltd., DhakaSiemens Ltd., BeijingSiemens Ltd., Hong KongSiemens Ltd., MumbaiP.T. Siemens Indonesia, JakartaSiemens K.K., TokyoSiemens-Asahi Medical Technologies Ltd., TokyoOSRAM-MELCO Ltd., YokohamaSiemens Ltd., SeoulSiemens Malaysia Sdn. Bhd., Petaling JayaSiemens Pakistan Engineering Co. Ltd., KarachiSiemens, Inc., ManilaSiemens Pte. Ltd., SingaporeOSRAM Pte. Ltd., SingaporeSiemens Ltd., TaipeiSiemens Telecommunication Systems Ltd., TaipeiSiemens Ltd., Bangkok
 

 
**Other countries**Siemens Ltd., CairoSiemens Israel Ltd., Tel AvivSiemens TOO, AlmatyNational & German Electrical & Electronic Services Co., KuweitSiemens S.A., CasablancaSiemens Ltd., LagosSiemens Pty. Ltd., WindhoekOOO Siemens, MoscowSiemens Ltd., DschiddaSiemens Ltd., JohannesburgSiemens Tunesia S.A., TunisDP Siemens Ukraine, KievSiemens LLC, Abu Dhabi**II. Associated Companies**BSH Bosch und Siemens Hausgeräte GmbH, MunichFujitsu Siemens Computers (Holding) B.V., AmsterdamFramatome ANP S.A.S., Courbevoie