Exhibit 8.1
 List
of subsidiaries and associated companies
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)
 Subsidiaries
 Germany (149 companies)




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List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)
 
 Europe (without Germany) (292 companies)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




---



##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




---



##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)
 
 America (133 companies)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)
 Asia (183 companies)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




---



##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)
 
 Africa (37 companies)
 Australia/New Zealand/Oceans (13 companies)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)
 
 Associated companies and joint ventures
 Germany (45 companies)
 Europe (without Germany) (78 companies)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)




---



##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)
 
 America (30 companies)
 Asia (32 companies)




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##### 



List of subsidiaries and associated companies (continued)
 of
Siemens worldwide prepared pursuant to § 313 (2) HGB
(September 30, 2010)
 
 Africa (3 companies)
 Australia/New Zealand/Oceans (1 company)
 Other investments [11]
 Germany (11 companies)
 Europe (without Germany) (5 companies)
 America (4 companies)