Exhibit 8.1



SUBSIDIARIES OF STORA ENSO OYJ



The following is a list of Stora Enso Oyjs 50 principal operating subsidiaries ranked by external sales. These subsidiaries, together with our parent company, Stora
Enso Oyj, account for 96 percent of the external sales of the group.



|Name                                  |  | Country of Incorporation |  | Ownership
|------------------------------------- |  | ------------------------ |  | ---------
|                                      |  |                          |  | (%)      
|Stora Enso North America Corp         |  | United States            |  | 100.0    
|Stora Enso Publication Papers Oy Ltd  |  | Finland                  |  | 100.0    
|Stora Enso Skoghall AB                |  | Sweden                   |  | 100.0    
|Stora Enso Maxau GmbH & Co KG         |  | Germany                  |  | 100.0    
|Stora Enso Hylte AB                   |  | Sweden                   |  | 100.0    
|Stora Enso Kabel GmbH & Co KG         |  | Germany                  |  | 100.0    
|Stora Enso Kvarnsveden AB             |  | Sweden                   |  | 100.0    
|Stora Enso Corbehem SA                |  | France                   |  | 100.0    
|Stora Enso Port Hawkesbury Ltd        |  | Canada                   |  | 100.0    
|Stora Enso Timber Oy Ltd              |  | Finland                  |  | 100.0    
|Stora Enso Nymölla AB                 |  | Sweden                   |  | 100.0    
|Stora Enso Fors AB                    |  | Sweden                   |  | 100.0    
|Stora Enso Timber AG                  |  | Austria                  |  | 100.0    
|Papyrus Sweden AB                     |  | Sweden                   |  | 100.0    
|Stora Enso Pulp AB                    |  | Sweden                   |  | 100.0    
|Stora Enso Skog AB                    |  | Sweden                   |  | 100.0    
|Puumerkki Oy                          |  | Finland                  |  | 100.0    
|Stora Enso Sachsen GmbH               |  | Germany                  |  | 100.0    
|Stora Enso Uetersen GmbH & Co KG      |  | Germany                  |  | 100.0    
|Berghuizer Papierfabriek NV           |  | The Netherlands          |  | 100.0    
|Stora Enso Grycksbo AB                |  | Sweden                   |  | 100.0    
|Stora Enso Baienfurt GmbH & Co KG     |  | Germany                  |  | 100.0    
|Stora Enso Ingerois Oy                |  | Finland                  |  | 100.0    
|Stora Enso Barcelona S.A.             |  | Spain                    |  | 100.0    
|Stora Enso Reisholz GmbH & Co KG      |  | Germany                  |  | 100.0    
|Stora Enso Langerbrugge NV            |  | Belgium                  |  | 100.0    
|Stora Enso Timber AB                  |  | Sweden                   |  | 100.0    
|De Ruysscher Papyrus SA               |  | France                   |  | 100.0    
|Stora Enso Suzhou Paper Co Ltd        |  | China                    |  | 80.9     
|Enocell Oy                            |  | Finland                  |  | 98.4     
|Laminating Papers Oy                  |  | Finland                  |  | 100.0    
|Papyrus A/S                           |  | Denmark                  |  | 100.0    
|Sydved AB                             |  | Sweden                   |  | 66.7     
|Stora Enso Packaging AB               |  | Sweden                   |  | 100.0    
|Stora Enso Packaging Oy               |  | Finland                  |  | 100.0    
|Papyrus SA                            |  | Belgium                  |  | 100.0    
|Stora Enso Timber US Corp             |  | United States            |  | 100.0    
|Celulose Beira Industrial SA          |  | Portugal                 |  | 100.0    
|Stora Enso Timber Zdirec sro          |  | Czech Republic           |  | 100.0    
|Stora Enso Timber Bad St Leonard GmbH |  | Austria                  |  | 100.0    



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|Name                         |  | Country of Incorporation |  | Ownership
|---------------------------- |  | ------------------------ |  | ---------
|                             |  |                          |  | (%)      
|Corenso United Oy Ltd        |  | Finland                  |  | 71.0     
|Papyrus Norge A/S            |  | Norway                   |  | 100.0    
|Papyrus BV                   |  | The Netherlands          |  | 100.0    
|ZAO Stora Enso Packaging     |  | Russia                   |  | 93.5     
|Papyrus Finland Oy           |  | Finland                  |  | 100.0    
|Stora Enso Pankakoski Oy Ltd |  | Finland                  |  | 100.0    
|Stora Enso Australia Pty Ltd |  | Australia                |  | 100.0    
|Sydved Energileveranser AB   |  | Sweden                   |  | 66.7     
|Stora Enso Bois SA           |  | France                   |  | 100.0    
|Stora Enso Timber Plana sro  |  | Czech Republic           |  | 100.0    



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