Exhibit 8

The principal subsidiaries of ING Groep N.V. and their statutory place of incorporation and primary country of operation are as follows:

Principal subsidiaries

|                                       |  |                                  |  |                          |  |                                                      |     |   |      |  |     |  
|-------------------------------------- |  | -------------------------------- |  | ------------------------ |  | ---------------------------------------------------- | --- | - | ---- |  | --- | -
|                                       |  |                                  |  |                          |  | Proportion of ownershipand interest heldby the Group |    
|                                       |  |                                  |  |                          |  | 2017                                                 |     |   | 2016 | 
|Subsidiary                             |  | Statutory place of Incorporation |  | Country of operation     |  |                                                      |     |   |      | 
|ING Bank N.V.                          |  | Amsterdam                        |  | The Netherlands          |  |                                                      | 100 | % |      |  | 100 | %
|Bank Mendes Gans N.V.                  |  | Amsterdam                        |  | The Netherlands          |  |                                                      | 100 | % |      |  | 100 | %
|ING Lease (Nederland) B.V.             |  | Amsterdam                        |  | The Netherlands          |  |                                                      | 100 | % |      |  | 100 | %
|Record Bank                            |  | Brussels                         |  | Belgium                  |  |                                                      | 100 | % |      |  | 100 | %
|ING Belgium S.A./N.V.                  |  | Brussels                         |  | Belgium                  |  |                                                      | 100 | % |      |  | 100 | %
|ING Luxembourg S.A.                    |  | Luxembourg City                  |  | Luxembourg               |  |                                                      | 100 | % |      |  | 100 | %
|ING-DiBa AG                            |  | Frankfurt am Main                |  | Germany                  |  |                                                      | 100 | % |      |  | 100 | %
|ING Bank Slaski S.A.                   |  | Katowice                         |  | Poland                   |  |                                                      | 75  | % |      |  | 75  | %
|ING Financial Holdings Corporation     |  | Delaware                         |  | United States of America |  |                                                      | 100 | % |      |  | 100 | %
|ING Bank A.S.                          |  | Istanbul                         |  | Turkey                   |  |                                                      | 100 | % |      |  | 100 | %
|ING Bank (Australia) Ltd               |  | Sydney                           |  | Australia                |  |                                                      | 100 | % |      |  | 100 | %
|ING Bank (Eurasia) Joint stock company |  | Moscow                           |  | Russia                   |  |                                                      | 100 | % |      |  | 100 | %