Exhibit 8

PRINCIPAL
SUBSIDIARIES

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



|                                                  |  |                          |  |                                                  |     |   |      |  |         |  
|------------------------------------------------- |  | ------------------------ |  | ------------------------------------------------ | --- | - | ---- |  | ------- | -
|Companies that are part of the banking operations |  |                          |  |                                                  |    
|                                                  |  |                          |  | Proportion of ownershipinterest heldby the Group |    
|                                                  |  |                          |  | 2013                                             |     |   | 2012 | 
|Subsidiary                                        |  |                          |  |                                                  |     |   |      |  |         |  
|ING Bank N.V.                                     |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100     | %
|Bank Mendes Gans N.V.                             |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100     | %
|ING Lease (Nederland) B.V.                        |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100     | %
|ING Corporate Investments B.V.                    |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100     | %
|ING Vastgoed Management Holding B.V.              |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100     | %
|WestlandUtrecht Bank N.V.                         |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100     | %
|ING België N.V.                                   |  | Belgium                  |  |                                                  | 100 | % |      |  | 100     | %
|ING Luxembourg S.A.                               |  | Luxembourg               |  |                                                  | 100 | % |      |  | 99.9100 | %
|ING DiBa A.G.                                     |  | Germany                  |  |                                                  | 100 | % |      |  | 100     | %
|ING Bank Slaski S.A.                              |  | Poland                   |  |                                                  | 75  | % |      |  | 75      | %
|ING Financial Holdings Corporation                |  | United States of America |  |                                                  | 100 | % |      |  | 100     | %
|ING Vysya Bank Limited.                           |  | India                    |  |                                                  | 43  | % |      |  | 43.744  | %
|ING Direct N.V.                                   |  | Spain, Italy             |  |                                                  | 100 | % |      |  | 100     | %
|ING Bank A.S.                                     |  | Turkey                   |  |                                                  | 100 | % |      |  | 100     | %
|ING Bank (Australia) Ltd                          |  | Australia                |  |                                                  | 100 | % |      |  | 100     | %
|ING Bank (Eurasia) Z.A.O.                         |  | Russia                   |  |                                                  | 100 | % |      |  | 100     | %

For each of the subsidiaries listed above, except for ING Vysya Bank Limited, the voting rights held equal the proportion of ownership
interest and consolidation by ING is based on the majority of ownership. For ING Vysya Bank Limited, consolidation is based on the combination of ownership interest and additional agreements that, amongst others, provide ability to nominate the
majority of the board of directors.



---

|                                                                       |  |                          |  |                                                  |     |   |      |  |     |  
|---------------------------------------------------------------------- |  | ------------------------ |  | ------------------------------------------------ | --- | - | ---- |  | --- | -
|Companies that are part of the insurance operations                    |  |                          |  |                                                  |    
|                                                                       |  |                          |  | Proportion ofownership interestheld by the Group |    
|                                                                       |  |                          |  | 2013                                             |     |   | 2012 | 
|Subsidiary                                                             |  |                          |  |                                                  |     |   |      |  |     |  
|ING Insurance TopholdingNN Group N.V. (1)                              |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|Nationale-Nederlanden Levensverzekering Maatschappij N.V.              |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|Nationale-Nederlanden Schadeverzekering Maatschappij N.V.              |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|Parcom Capital B.V.                                                    |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|Nationale-Nederlanden Services N.V.                                    |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|Movir N.V.                                                             |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|ING Re Holding (Netherlands) N.V.                                      |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|Nationale-Nederlanden Bank N.V.                                        |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|ING Investment Management Holdings N.V.                                |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|ING Pojistovna a.s.                                                    |  | The Netherlands          |  |                                                  | 100 | % |      |  | 100 | %
|ING ivotná poistovna a.s.                                            |  | Slovakia                 |  |                                                  | 100 | % |      |  | 100 | %
|ING Uslugi Finansowe S.A.                                              |  | Poland                   |  |                                                  | 100 | % |      |  | 100 | %
|ING Powszechne Towarzystwo Emerytalne S.A.                             |  | Poland                   |  |                                                  | 80  | % |      |  | 80  | %
|ING Asigurari de Viata S.A.                                            |  | Romania                  |  |                                                  | 100 | % |      |  | 100 | %
|ING Greek Life Insurance Company S.A.                                  |  | Greece                   |  |                                                  | 100 | % |      |  | 100 | %
|ING Biztosító Zártkörûen Mûködõ Részvénytársaság                       |  | Hungary                  |  |                                                  | 100 | % |      |  | 100 | %
|ING Pensionno-Osigoritelno Druzestvo EAD                               |  | Bulgaria                 |  |                                                  | 100 | % |      |  | 100 | %
|ING Life Belgium N.V.                                                  |  | Belgium                  |  |                                                  | 100 | % |      |  | 100 | %
|ING Non Life Belgium N.V.                                              |  | Belgium                  |  |                                                  | 100 | % |      |  | 100 | %
|ING Life Luxembourg S.A.                                               |  | Luxembourg               |  |                                                  | 100 | % |      |  | 100 | %
|Nationale-Nederlanden Vida, Compañia de Seguros y Reaseguros S.A.      |  | Spain                    |  |                                                  | 100 | % |      |  | 100 | %
|Nationale-Nederlanden Generales, Compañia de Seguros y Reaseguros S.A. |  | Spain                    |  |                                                  | 100 | % |      |  | 100 | %
|ING Emeklilik A.S.                                                     |  | Turkey                   |  |                                                  | 100 | % |      |  | 100 | %
|ING Life Insurance Company Limited                                     |  | Japan                    |  |                                                  | 100 | % |      |  | 100 | %
|ING U.S., Inc. (2)                                                     |  | United States of America |  |                                                  | 100 | % |      |  | 100 | %
|ING International Nominee Holdings, Inc.(2)                            |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %
|ING Life Insurance and Annuity Company (2)                             |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %
|ING North America Insurance Corporation (2)                            |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %
|Lion Connecticut Holdings Inc.(2)                                      |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %
|ReliaStar Life Insurance Company (2)                                   |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %
|ReliaStar Life Insurance Company of New York(2)                        |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %
|Security Life of Denver Insurance Company (2)                          |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %
|ING USA Annuity and Life Insurance Company (2)                         |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %
|ING Investment Management Co (2)                                       |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %
|Security Life of Denver International Limited (2)                      |  | United States of America |  |                                                  | 57  | % |      |  | 100 | %



|(1) | In 2012: ING Insurance Topholding N.V. and ING Verzekeringen N.V.
|--- | -----------------------------------------------------------------

|(2) | Presented as held-for-sale and discontinued operations.
|--- | -------------------------------------------------------