Exhibit 8.1  Name
  
  ABB Group Interest %
  
  Jurisdiction of
  IncorporationABB Power Technologies SpA, Hydra
  
  100.00
  
  ALGERIASARPI - Société Algérienne pour la réalisation de projets
  industriels, Alger
  
  50.00
  
  ALGERIAABB Electrica SGPS, Lda., Luanda
  
  100.00
  
  ANGOLAABB S.A., Buenos Aires
  
  100.00
  
  ARGENTINAABB Import & Export Services Ltd., Oranjestad/Aruba (NA)
  
  100.00
  
  ARUBA (NL)ABB Australia Pty Limited, Sydney
  
  100.00
  
  AUSTRALIAABB Group Investment Management Pty. Ltd., Sydney
  
  100.00
  
  AUSTRALIAABB Group Holdings Pty. Ltd., Sydney
  
  100.00
  
  AUSTRALIAABB Group Investment LLP, Sydney
  
  100.00
  
  AUSTRALIAABB AG, Vienna
  
  100.00
  
  AUSTRIAABB Azerbaijan LLC, Baku
  
  100.00
  
  AZERBAIJANABB Technologies W.L.L., Bahrain
  
  100.00
  
  BAHRAINABB N.V., Zaventem
  
  100.00
  
  BELGIUMAsea Brown Boveri Ltda., La Paz
  
  99.77
  
  BOLIVIAABB (Pty) Ltd., Gaborone
  
  100.00
  
  BOTSWANAABB Ltda., Osasco
  
  100.00
  
  BRAZILABB Bulgaria EOOD, Sofia
  
  100.00
  
  BULGARIAABB Automation EOOD, Sofia
  
  100.00
  
  BULGARIAABB Avangard AD, Sevlievo
  
  99.81
  
  BULGARIAAsea Brown Boveri S.A., Douala
  
  99.90
  
  CAMEROONABB Inc., St. Laurent, Quebec
  
  100.00
  
  CANADAABB Bomem Inc., Quebec
  
  100.00
  
  CANADAABB Canada Investment Inc., Saint-Laurent, QC
  
  100.00
  
  CANADAABB S.A., Santiago
  
  100.00
  
  CHILECMS Tecnologia S.A.,, San Francisco de Mostazal
  
  70.00
  
  CHILEABB (China) Ltd., Beijing
  
  100.00
  
  CHINAABB Engineering (Shanghai) Ltd., Shanghai
  
  100.00
  
  CHINAABB Bailey Beijing Controls Co. Ltd., Beijing
  
  51.00
  
  CHINAABB Chongqing Transformer Company Ltd., Chongqing City
  
  62.20
  
  CHINAABB DATONG Traction Transformers Co., Ltd, Shanxi
  
  50.00
  
  CHINAABB Xiamen Switchgear Co. Ltd., Xiamen
  
  64.30
  
  CHINAABB Electrical Machines Ltd., Shanghai
  
  100.00
  
  CHINAABB (China) Engineering Co. Ltd. Xiamen
  
  100.00
  
  CHINAABB Tellhow Generators Ltd., Jiangxi
  
  51.00
  
  CHINAABB Huadian High Voltage Switchgear (Xiamen) Company Ltd.,
  Xiamen
  
  51.00
  
  CHINAABB Holding Ltd., Hong Kong
  
  100.00
  
  CHINA


ABB Beijing Drive Systems Co. Ltd., Beijing
  
  90.00
  
  CHINAABB LV Installation Materials Co. Ltd., Beijing
  
  85.70
  
  CHINAABB Xinhui Low Voltage Switchgear Co. Ltd., Xinhui (Guangdong)
  
  80.00
  
  CHINAABB Xiamen Low Voltage Equipment Co. Ltd., Xiamen
  
  100.00
  
  CHINAABB Shanghai Motors Co. Ltd., Shanghai
  
  75.00
  
  CHINAABB Shanghai Transformer Co. Ltd., Shanghai
  
  51.00
  
  CHINAABB High Voltage Switchgear Co. Ltd., Beijing
  
  60.00
  
  CHINAABB Hefei Transformer Co. Ltd., Hefei
  
  100.00
  
  CHINAABB Jiangjin Turbo Systems Company Limited, Chongqing
  
  61.00
  
  CHINAABB Xian Power Capacitor Company Limited, Xian
  
  51.00
  
  CHINAABB Transmission & Distribuition
  Automation Equipment (Xiamen) Co. Ltd., Fujian
  
  100.00
  
  CHINAABB Xiamen Electrical Controlgear Co. Ltd., Fujian Province
  
  80.00
  
  CHINAABB Xian High Power Rectifier Company Limited, Xian
  
  62.00
  
  CHINAABB Zhongshan Transformer Company Ltd., Zhongshan City
  
  51.00
  
  CHINAAsea Brown Boveri Ltda., Bogotá
  
  99.99
  
  COLOMBIAABB Ltd., Zagreb
  
  100.00
  
  CROATIAABB s.r.o., Prague
  
  100.00
  
  CZECH REPUBLICABB A/S, Skovlunde
  
  100.00
  
  DENMARKABB Ecuador S.A., Quito
  
  96.87
  
  ECUADORAsea Brown Boveri S.A.E., Cairo
  
  100.00
  
  EGYPTABB Arab Contractors for Construction, Heliopolis
  
  99.75
  
  EGYPTABB Arab S.A.E., Cairo
  
  80.00
  
  EGYPTABB Power Systems and Automation Technology S.A.E, Cairo
  
  99.99
  
  EGYPTABB Metals & Plastics Manufact. Co. SAE, 10th of Ramadan
  City
  
  80.00
  
  EGYPTABB Turbochargers S.A.E., Suez
  
  100.00
  
  EGYPTABB Transformers S.A.E., El-Nozha El-Gedida
  
  65.00
  
  EGYPTABB S.A. de CV, San Salvador
  
  100.00
  
  EL SALVADORABB AS, Tallinn
  
  100.00
  
  ESTONIAABB Oy, Helsinki
  
  100.00
  
  FINLANDABB S.A., Rueil-Malmaison
  
  100.00
  
  FRANCELEbenoid, Villeurbanne
  
  100.00
  
  FRANCEABB France SAS, Rueil Malmaison cedex
  
  99.83
  
  FRANCEStriebel & John S.A.R.L., Fellering
  
  51.00
  
  FRANCEABB Automatisierungsanlagen Cottbus GmbH, Cottbus
  
  100.00
  
  GERMANYABB Airport Technologies GmbH, Mannheim
  
  100.00
  
  GERMANYABB AG, Mannheim
  
  100.00
  
  GERMANY


ABB Automation Products GmbH, Ladenburg
  
  100.00
  
  GERMANYABB Stotz-Kontakt/Striebel & John Vertriebs-GmbH, Heidelberg
  
  75.50
  
  GERMANYABB Training Center GmbH & Co. KG, Mannheim
  
  100.00
  
  GERMANYABB Automation GmbH, Mannheim
  
  100.00
  
  GERMANYABB Beteiligungsgesellschaft mbH, Mannheim
  
  100.00
  
  GERMANYABB Beteiligungs-Management GmbH, Mannheim
  
  100.00
  
  GERMANYABB Business Services GmbH, Heidelberg
  
  100.00
  
  GERMANYBusch-Jaeger Elektro GmbH, Mannheim/Lüdenscheid
  
  100.00
  
  GERMANYABB Bauprojektmanagement GmbH, Mannheim
  
  100.00
  
  GERMANYABB Beteiligungs- und Verwaltungsges. mbH, Mannheim
  
  100.00
  
  GERMANYABB Grundbesitz GmbH, Ladenburg
  
  100.00
  
  GERMANYABB Grundbesitz Berlin GmbH & Co. Objekte Berlin OHG,
  Ladenburg
  
  100.00
  
  GERMANYHartmann & Braun Grundstücksverwaltungs GmbH, Mannheim
  
  100.00
  
  GERMANYJLEC Power Ventures GmbH, Mannheim
  
  100.00
  
  GERMANYKomposit-Risikoberatungs- und
  Versicherungsvermittlungs-GmbH, Ladenburg
  
  100.00
  
  GERMANYABB Logistics Center Europe GmbH, Menden
  
  100.00
  
  GERMANYABB New Ventures GmbH, Ratingen
  
  100.00
  
  GERMANYPucaro Elektro-Isolierstoffe GmbH, Roigheim
  
  100.00
  
  GERMANYABB Service GmbH Bobingen, Bobingen
  
  100.00
  
  GERMANYABB Stotz-Kontakt GmbH, Heidelberg
  
  100.00
  
  GERMANYStriebel & John GmbH & Co. KG, Sasbach-Obersasbach
  
  51.00
  
  GERMANYStriebel Vermögensverwaltungs-GmbH, Sasbach-Obersasbach
  
  51.00
  
  GERMANYABB Wirtschaftsbetriebe GmbH, Mannheim
  
  100.00
  
  GERMANYWKF Wärmekontor Fürstenwalde GmbH, Ratingen
  
  100.00
  
  GERMANYAsea Brown Boveri S.A., Metamorphossis Attica
  
  100.00
  
  GREECEABB Equity Limited, St. Peters Port
  
  100.00
  
  GUERNSEYABB ESAP Limited, St. Peters Port
  
  100.00
  
  GUERNSEYABB International Finance Limited, St. Peters Port
  
  100.00
  
  GUERNSEYABB Insurance Limited, St. Peters Port
  
  100.00
  
  GUERNSEYABB Transinvest Limited, St. Peters Port
  
  100.00
  
  GUERNSEYABB (Hong Kong) Ltd., Hong Kong
  
  100.00
  
  HONG KONGABB Asia Pacific Services Ltd., Hong Kong
  
  100.00
  
  HONG KONGIndustrial and Building Systems (H.K.) Limited, Hong Kong
  
  100.00
  
  HONG KONGABB Turbo Systems (Hong Kong) Limited
  
  61.00
  
  HONG KONGABB Engineering Trading and Service Ltd., Budapest
  
  100.00
  
  HUNGARYABB Limited, Bangalore
  
  52.11
  
  INDIAABB Global Services Limited, Bangalore
  
  100.00
  
  INDIA


ABB Holdings (South Asia) Ltd., Bangalore
  
  100.00
  
  INDIARaman Boards Limited, Karnataka
  
  100.00
  
  INDIAPT ABB Bailey, Jakarta
  
  100.00
  
  INDONESIAPT ABB Installation Materials, Jakarta
  
  100.00
  
  INDONESIAPT ABB Sakti Industri, Jakarta
  
  51.00
  
  INDONESIAPT ABB Transmission and Distribution, Jakarta
  
  60.00
  
  INDONESIAABB (P.J.S.C.), Teheran
  
  100.00
  
  IRAN, ISLAMIC REPUBLIC OFABB Ltd, Dublin
  
  100.00
  
  IRELANDABB Holdings Ireland Ltd., Dublin
  
  100.00
  
  IRELANDABB Technologies Ltd., Tirat Carmel
  
  99.99
  
  ISRAELABB S.p.A., Milan
  
  100.00
  
  ITALYABB Environmental Service Srl., Milan
  
  99.99
  
  ITALYABB Transmissione & Distribuzione S.p.A., in liquidazione
  Milan
  
  100.00
  
  ITALYABB Corporate Administration & Properties S.p.A., Milan
  
  100.00
  
  ITALYPR.ENER.CA Ceresio S.r.l., Milan
  
  100.00
  
  ITALYABB Technology S.A., Abidjan
  
  99.00
  
  IVORY COASTABB K.K., Tokyo
  
  100.00
  
  JAPANBailey Japan Co. Ltd., Shizuoka-Ken
  
  51.00
  
  JAPANTurbo Systems United Co. Ltd., Tokyo
  
  60.00
  
  JAPANABB Equity Ventures (Jersey) Ltd., St. Helier
  
  100.00
  
  JERSEYABB Ltd. Jordan, Amman
  
  100.00
  
  JORDANABB Near East Trading Ltd., Amman
  
  95.00
  
  JORDANABB Ltd., Almaty
  
  100.00
  
  KAZAKHSTANEnergoinvestproekt JV LLP, Almaty
  
  100.00
  
  KAZAKHSTANCJSC Energia Kazakh Scientific Research Institute of Energy,
  Almaty
  
  92.57
  
  KAZAKHSTANABB Limited, Nairobi
  
  100.00
  
  KENYAABB Ltd., Seoul
  
  100.00
  
  KOREA, REPUBLIC OFABB Engg. Technologies Co. (KSCC), Safat
  
  49.00
  
  KUWAITABB SIA, Riga
  
  100.00
  
  LATVIAABB Electrical Co. S.A.L., Beirut
  
  67.00
  
  LEBANONABB UAB, Vilnius
  
  100.00
  
  LITHUANIAABB Holdings Sdn. Bhd., Subang Jaya
  
  100.00
  
  MALAYSIAABB Industrial and Building Syst. Sdn. Bhd., Subang Jaya
  
  100.00
  
  MALAYSIAABB Malaysia Sdn Bhd, Subang Jaya
  
  100.00
  
  MALAYSIAABB Manufacturing Sdn. Bhd., Subang Jaya
  
  49.00
  
  MALAYSIAABB Transmission and Distribution Sdn. Bhd., Subang Jaya
  
  66.00
  
  MALAYSIAAsea Brown Boveri Mali, Bamako
  
  100.00
  
  MALIAsea Brown Boveri Ltd., Port Louis
  
  100.00
  
  MAURITIUS


Asea Brown Boveri S.A. de C.V., Tlalnepantla
  
  100.00
  
  MEXICOABB Mexico S.A. de C.V., Tlalnepantla
  
  100.00
  
  MEXICOABB S.A., Casablanca
  
  100.00
  
  MOROCCOAsea Brown Boveri (Pty) Ltd., Windhoek
  
  100.00
  
  NAMIBIAABB BV, Rotterdam
  
  100.00
  
  NETHERLANDSABB Holdings BV, Amsterdam
  
  100.00
  
  NETHERLANDSABB Capital, B.V., Amsterdam
  
  100.00
  
  NETHERLANDSABB Equity Ventures B.V., Amsterdam
  
  100.00
  
  NETHERLANDSABB Finance B.V., Amsterdam
  
  100.00
  
  NETHERLANDSABB Group Accounting Services B.V., Amstelveen
  
  100.00
  
  NETHERLANDSABB Equity Ventures Projects B.V., Amsterdam
  
  100.00
  
  NETHERLANDSABB Limited, Auckland
  
  100.00
  
  NEW ZEALANDABB Maintenance Services Limited, Auckland
  
  100.00
  
  NEW ZEALANDABBNG Limited, Abuja
  
  60.00
  
  NIGERIAABB AS, Billingstad
  
  100.00
  
  NORWAYABB Holding AS, Billingstad
  
  100.00
  
  NORWAYABB Telexp AS, Bergen
  
  100.00
  
  NORWAYABB LLC, Al Hamriya
  
  65.00
  
  OMANABB (Pvt) Ltd., Lahore
  
  100.00
  
  PAKISTANABB S.A., Panama
  
  100.00
  
  PANAMAABB S.A., Lima
  
  76.34
  
  PERUAsea Brown Boveri Inc., Paranaque, Metro Manila
  
  100.00
  
  PHILIPPINESABB Sp. zo.o., Warsaw
  
  99.83
  
  POLANDEntrelec Polzka Sp. zo.o., Leborska
  
  100.00
  
  POLANDABB (Asea Brown Boveri), S.A., Paco de Arcos
  
  100.00
  
  PORTUGALABB Stotz Kontakt Eléctrica, Unipessoal, Lda., Porto
  
  100.00
  
  PORTUGALABB Qatar LLC., Doha
  
  49.00
  
  QATARABB SRL, Bucharest
  
  100.00
  
  ROMANIAAsea Brown Boveri Ltd., Moscow
  
  100.00
  
  RUSSIAN FEDERATIONABB Ltd., Moscow
  
  100.00
  
  RUSSIAN FEDERATIONABB Electroengineering Ltd., Moscow
  
  100.00
  
  RUSSIAN FEDERATIONABB Energosvyaz LLC, Moscow
  
  100.00
  
  RUSSIAN FEDERATIONABB Industrial and Building Systems Ltd., Moscow
  
  100.00
  
  RUSSIAN FEDERATIONABB Moskabel Ltd., Moscow
  
  100.00
  
  RUSSIAN FEDERATIONABB Automation LLC, Moscow
  
  76.20
  
  RUSSIAN FEDERATIONABB Contracting Company Ltd., Riyadh
  
  65.00
  
  SAUDI ARABIA


ABB Electrical Industries Ltd., Riyadh
  
  65.00
  
  SAUDI ARABIAABB Automation Co. Ltd., Riyadh
  
  65.00
  
  SAUDI ARABIAElectrical Materials Center, Riyadh
  
  0.00
  
  SAUDI ARABIASaudi SAE Technical Construction Co. Ltd., Riyadh
  
  100.00
  
  SAUDI ARABIAABB Service Co. Ltd., Al Khobar
  
  65.00
  
  SAUDI ARABIAABB Technologies S.A., Dakar
  
  100.00
  
  SENEGALABB d.o.o., Belgrade
  
  100.00
  
  SERBIAABB Agencies Pte. Ltd., Singapore
  
  100.00
  
  SINGAPOREABB Holdings Pte. Ltd., Singapore
  
  100.00
  
  SINGAPOREABB Industry Pte. Ltd., Singapore
  
  100.00
  
  SINGAPOREABB Power Pte. Ltd., Singapore
  
  100.00
  
  SINGAPOREABB Support Pte. Ltd., Singapore
  
  100.00
  
  SINGAPOREABB Transformers Pte. Ltd., Singapore
  
  100.00
  
  SINGAPOREABB Treasury Center (Asia Pacific) Pte. Ltd., Singapore
  
  100.00
  
  SINGAPOREABB, s.r.o., Bratislava
  
  100.00
  
  SLOVAKIAABB D.o.o., Ljubljana
  
  100.00
  
  SLOVENIAABB Holdings (Pty) Ltd., Sunninghill
  
  80.00
  
  SOUTH AFRICADesta Power Matla (Pty) Ltd., Pretoria
  
  29.98
  
  SOUTH AFRICAABB Powertech Transformers (Pty) Ltd., Pretoria
  
  40.00
  
  SOUTH AFRICAABB South Africa (Pty) Ltd., Sunninghill
  
  80.00
  
  SOUTH AFRICAAsea Brown Boveri S.A., Madrid
  
  100.00
  
  SPAINABB Norden Holding AB, Västerås
  
  100.00
  
  SWEDENABB AB, Västerås
  
  100.00
  
  SWEDENABB Construction AB, Västerås
  
  100.00
  
  SWEDENABB Industriunderhåll AB, Degerfors
  
  51.00
  
  SWEDENABB Fastighet AB, Västerås
  
  100.00
  
  SWEDENFastighetsaktiebolaget Temporum AB, Västerås
  
  100.00
  
  SWEDENABB Technology AB, Västeras
  
  100.00
  
  SWEDENABB Financial Services AB, Sollentuna
  
  100.00
  
  SWEDENABB Ltd, Zurich
  
  100.00
  
  SWITZERLANDABB Asea Brown Boveri Ltd, Zurich
  
  100.00
  
  SWITZERLANDABB Schweiz AG, Baden
  
  100.00
  
  SWITZERLANDABB Management Services Ltd., Zurich
  
  100.00
  
  SWITZERLANDABB Dicoesa, Belfaux
  
  100.00
  
  SWITZERLANDABB MEA Participations Ltd., Zurich
  
  100.00
  
  SWITZERLANDABB Information Systems Ltd., Zurich
  
  100.00
  
  SWITZERLANDABB Handels- und Verwaltungs AG, Zurich
  
  100.00
  
  SWITZERLAND


ABB Intra AG, Zurich
  
  100.00
  
  SWITZERLANDABB Immobilien AG, Baden
  
  100.00
  
  SWITZERLANDABB International Marketing Ltd., Zurich
  
  100.00
  
  SWITZERLANDABB Research Ltd., Zurich
  
  100.00
  
  SWITZERLANDABB Sécheron S.A., Satigny
  
  99.97
  
  SWITZERLANDABB Technology Ltd., Zurich
  
  100.00
  
  SWITZERLANDABB Turbo-Systems Holding Ltd., Baden
  
  100.00
  
  SWITZERLANDABB Turbo-Systems AG, Baden
  
  100.00
  
  SWITZERLANDABB Ltd., Taipei
  
  100.00
  
  TAIWAN, PROVINCE OF CHINAABB Limited, Dar Es Salaam
  
  100.00
  
  TANZANIA, UNITED REPUBLICABB LIMITED, Bangkok
  
  100.00
  
  THAILANDAsea Brown Boveri Holding Ltd., Bangkok
  
  100.00
  
  THAILANDKent Meters (Thailand) Ltd., Bangkok
  
  100.00
  
  THAILANDLEbenoid Production, Tunisie
  
  100.00
  
  TUNISIAABB Maghreb Services S.A., Tunis
  
  100.00
  
  TUNISIAABB Holding A.S., Istanbul
  
  99.95
  
  TURKEYABB Elektrik Sanayi A.S., Istanbul
  
  99.94
  
  TURKEYABB Ltd., Kampala
  
  100.00
  
  UGANDAABB Ltd., Kiev
  
  100.00
  
  UKRAINEABB Automation L.L.C., Abu Dhabi
  
  49.00
  
  UNITED ARAB EMIRATESABB Industries FZ, Dubai
  
  100.00
  
  UNITED ARAB EMIRATESABB Industries (L.L.C.), Dubai
  
  49.00
  
  UNITED ARAB EMIRATESABB Transmission & Distribution Ltd., Abu Dhabi
  
  49.00
  
  UNITED ARAB EMIRATESABB Limited, Warrington
  
  100.00
  
  UNITED KINGDOMABB Holdings Limited, Warrington
  
  100.00
  
  UNITED KINGDOMABB Investments Ltd., Warrington
  
  100.00
  
  UNITED KINGDOMLighting for Staffordshire Holdings Ltd., Staffordshire
  
  60.00
  
  UNITED KINGDOMLighting for Staffordshire Ltd., Staffordshire
  
  60.00
  
  UNITED KINGDOMABB Service Limited, Warrington
  
  100.00
  
  UNITED KINGDOMABB Combined Heat and Power Ltd., Warrington
  
  100.00
  
  UNITED KINGDOMABB Inc., Norwalk CT
  
  100.00
  
  UNITED STATESABB Barranquilla Inc., Princeton, NJ
  
  100.00
  
  UNITED STATESCombustion Engineering Inc., Norwalk, CT
  
  100.00
  
  UNITED STATESConnecticut Valley Claims, CT
  
  100.00
  
  UNITED STATESDLI Engineering Corp., Bainbridge Island
  
  100.00
  
  UNITED STATESABB Holdings Inc., Norwalk
  
  100.00
  
  UNITED STATES


ABB Investments LLC, Norwalk, CT
  
  100.00
  
  UNITED STATESABB Susa Inc., North Brunswick, NJ
  
  100.00
  
  UNITED STATESCamelot IS-2 International, Inc. D/B/A Skyva International,
  Wickliffe
  
  99.97
  
  UNITED STATESABB Treasury Center USA Inc., Norwalk, CT
  
  100.00
  
  UNITED STATESAsea Brown Boveri S.A., Caracas
  
  100.00
  
  VENEZUELAABB Ltd., Hanoi
  
  100.00
  
  VIET NAMABB Ltd., Lusaka
  
  100.00
  
  ZAMBIAABB (Private) Ltd., Harare
  
  100.00
  
  ZIMBABWE