Exhibit 8.1  COMPANY

JURISDICTION OF INCORPORATION

% OF OWNERSHIP

TYPE OF OWNERSHIP

SHAREHOLDERAIR SUN

U.S.A.

70.000

indirect

SUNGLASS HUT TRADING LLCALAIN MIKLI INTERNATIONAL SASU

FRANCE

100.000

direct

LUXOTTICA GROUP SPAARNETTE OPTIC ILLUSIONS INC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPAUTANT POUR VOIR QUE POUR ETRE   VUES SARL

FRANCE

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUBEIJING SI MING DE TRADING CO   LTD

CHINA

100.000

indirect

SPV ZETA Optical Trading   (Beijing) Co LtdCENTRE PROFESSIONNEL DE VISION   USSC INC

CANADA

100.000

indirect

THE UNITED STATES SHOE   CORPORATIONDAVID CLULOW LOUGHTON LIMITED

GREAT   BRITAIN

50.000

indirect

LUXOTTICA RETAIL UK LTDDAVID CLULOW MARLOW LIMITED

GREAT BRITAIN

100.000

indirect

LUXOTTICA RETAIL UK LTDDAVID CLULOW NEWBURY LIMITED

GREAT   BRITAIN

50.000

indirect

LUXOTTICA RETAIL UK LTDEYE SAFETY SYSTEMS INC

U.S.A.

100.000

indirect

OAKLEY INCEYEBIZ LABORATORIES PTY LIMITED

AUSTRALIA

30.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDEYEMED INSURANCE COMPANY

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPEYEMED VISION CARE HMO OF TEXAS   INC

U.S.A.

100.000

indirect

THE UNITED STATES SHOE   CORPORATIONEYEMED VISION CARE IPA LLC

U.S.A.

100.000

indirect

EYEMED VISION CARE LLCEYEMED VISION CARE LLC

U.S.A.

100.000

indirect

LUXOTTICA RETAIL NORTH AMERICA   INCEYEXAM OF CALIFORNIA INC

U.S.A.

100.000

indirect

THE UNITED STATES SHOE   CORPORATIONFIRST AMERICAN ADMINISTRATORS   INC

U.S.A.

100.000

indirect

EYEMED VISION CARE LLCGLASSES.COM INC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPGUANGZHOU MING LONG OPTICAL   TECHNOLOGY CO LTD

CHINA

100.000

indirect

LUXOTTICA (CHINA) INVESTMENT CO   LTDLUNETTES GROUP LIMITED

MACAO

1.000

indirect

LUXOTTICA HONG KONG WHOLESALE   LIMITED99.000

indirect

LUXOTTICA RETAIL HONG KONG   LIMITEDLUXOTTICA (CHINA) INVESTMENT CO   LTD

CHINA

100.000

indirect

SUNGLASS HUT IRELAND LIMITEDLUXOTTICA (SHANGHAI) TRADING CO   LTD

CHINA

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA (SWITZERLAND) AG

SWITZERLAND

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA ARGENTINA SRL

ARGENTINA

93.996

direct

LUXOTTICA GROUP SPA6.004

indirect

LUXOTTICA SRLLUXOTTICA AUSTRALIA PTY LTD

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDLUXOTTICA BELGIUM NV

BELGIUM

99.000

direct

LUXOTTICA GROUP SPA1.000

indirect

LUXOTTICA SRLLUXOTTICA BRASIL PRODUTOS   OTICOS E ESPORTIVOS LTDA

BRASIL

42.013

indirect

OAKLEY CANADA INC0.000

indirect

LUXOTTICA SRL57.987

direct

LUXOTTICA GROUP SPALUXOTTICA CANADA INC

CANADA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA CENTRAL EUROPE KFT

HUNGARY

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA CHILE SPA

CHILE

100.000

indirect

SUNGLASS HUT IBERIA SLULUXOTTICA COLOMBIA SAS

COLOMBIA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA COMMERCIAL SERVICE   (DONGGUAN) CO LTD

CHINA

100.000

indirect

SUNGLASS HUT IRELAND LIMITEDLUXOTTICA FASHION BRILLEN   VERTRIEBS GMBH

GERMANY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA FRAMES SERVICE SA DE   CV

MEXICO

0.021

direct

LUXOTTICA GROUP SPA99.979

indirect

LUXOTTICA MEXICO SA DE CVLUXOTTICA FRANCE SASU

FRANCE

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA FRANCHISING AUSTRALIA   PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDLUXOTTICA GOZLUK ENDUSTRI VE   TICARET ANONIM SIRKETI

TURKEY

64.840

direct

LUXOTTICA GROUP SPA35.160

indirect

SUNGLASS HUT NETHERLANDS BVLUXOTTICA HELLAS AE

GREECE

70.000

direct

LUXOTTICA GROUP SPALUXOTTICA HOLLAND BV

THE   NETHERLANDS

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA HONG KONG SERVICES   LIMITED

HONG KONG

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA HONG KONG WHOLESALE   LIMITED

HONG KONG

100.000

indirect

LUXOTTICA HONG KONG SERVICES   LIMITEDLUXOTTICA IBERICA SAU

SPAIN

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA INDIA EYEWEAR PRIVATE   LIMITED

INDIA

99.997

indirect

LUXOTTICA HOLLAND BV0.003

indirect

LUXOTTICA INTERNATIONAL   DISTRIBUTION SRLLUXOTTICA INTERNATIONAL   DISTRIBUTION SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA ITALIA SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA KOREA LTD

SOUTH   KOREA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA MEXICO SA DE CV

MEXICO

4.000

indirect

LUXOTTICA SRL96.000

direct

LUXOTTICA GROUP SPALUXOTTICA MIDDLE EAST FZE

UNITED   ARAB EMIRATES

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA NEDERLAND BV

THE NETHERLANDS

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA NORDIC AB

SWEDEN

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA NORGE AS

NORWAY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA NORTH AMERICA   DISTRIBUTION LLC

U.S.A.

100.000

indirect

LUXOTTICA USA LLCLUXOTTICA NORTH EUROPE LTD

GREAT   BRITAIN

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA OPTICS LTD

ISRAEL

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA POLAND SP ZOO

POLAND

25.000

direct

LUXOTTICA GROUP SPA75.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA PORTUGAL-COMERCIO DE   OPTICA SA

PORTUGAL

99.786

direct

LUXOTTICA GROUP SPA0.214

indirect

LUXOTTICA SRLLUXOTTICA RETAIL AUSTRALIA PTY   LTD

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDLUXOTTICA RETAIL CANADA INC

CANADA

43.824

indirect

THE UNITED STATES SHOE   CORPORATION56.176

indirect

LUXOTTICA RETAIL NORTH AMERICA   INCLUXOTTICA RETAIL HONG KONG   LIMITED

CHINA

100.000

indirect

PROTECTOR SAFETY INDUSTRIES PTY   LTDLUXOTTICA RETAIL NEW ZEALAND   LIMITED

NEW   ZEALAND

100.000

indirect

PROTECTOR SAFETY INDUSTRIES PTY   LTDLUXOTTICA RETAIL NORTH AMERICA   INC

U.S.A.

100.000

indirect

THE UNITED STATES SHOE   CORPORATIONLUXOTTICA RETAIL UK LTD

GREAT   BRITAIN

68.000

direct

LUXOTTICA GROUP SPA0.859

indirect

SUNGLASS HUT TRADING LLC31.141

indirect

LUXOTTICA US HOLDINGS CORPLUXOTTICA RUS LLC

RUSSIAN   FEDERATION

99.687

indirect

SUNGLASS HUT NETHERLANDS BV0.313

indirect

LUXOTTICA HOLLAND BVLUXOTTICA SOUTH AFRICA PTY LTD

SOUTH   AFRICA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA SOUTH EAST ASIA PTE   LTD

SINGAPORE

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA SOUTH EASTERN EUROPE   LTD

CROATIA

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA SOUTH PACIFIC   HOLDINGS PTY LIMITED

AUSTRALIA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA SUN CORP

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORP


LUXOTTICA TRISTAR (DONGGUAN)   OPTICAL CO LTD

CHINA

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA US HOLDINGS CORP

U.S.A.

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA USA LLC

U.S.A.

100.000

indirect

ARNETTE OPTIC ILLUSIONS INCLUXOTTICA VERTRIEBSGESELLSCHAFT   MBH

AUSTRIA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA WHOLESALE (THAILAND)   LTD

THAILAND

100.000

direct

LUXOTTICA GROUP SPA0.000

indirect

LUXOTTICA SRL0.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA WHOLESALE MALAYSIA   SDN BHD

MALAYSIA

100.000

direct

LUXOTTICA GROUP SPAMIKLI ASIA LIMITED

HONG KONG

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMIKLI CHINA LTD

CHINA

100.000

indirect

MIKLI ASIA LIMITEDMIKLI DIFFUSION FRANCE SASU

FRANCE

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMIKLI JAPON KK

JAPAN

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMIRARI JAPAN CO LTD

JAPAN

15.833

direct

LUXOTTICA GROUP SPA84.167

indirect

LUXOTTICA HOLLAND BVNEXTORE INC

U.S.A.

100.000

indirect

NEXTORE SRLNEXTORE SRL

ITALY

60.000

direct

LUXOTTICA GROUP SPAOAKLEY (SCHWEIZ) GMBH

SWITZERLAND

100.000

indirect

OAKLEY INCOAKLEY AIR JV

U.S.A.

70.000

indirect

OAKLEY SALES CORPOAKLEY CANADA INC

CANADA

100.000

indirect

OAKLEY INCOAKLEY DESIGN SRL

ITALY

100.000

indirect

LUXOTTICA SRLOAKLEY EDC INC

U.S.A.

100.000

indirect

OAKLEY INCOAKLEY GMBH

GERMANY

100.000

indirect

OAKLEY INCOAKLEY INC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPOAKLEY SALES CORP

U.S.A.

100.000

indirect

OAKLEY INCOAKLEY SOUTH PACIFIC PTY LTD

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDOAKLEY SPORT INTERNATIONAL SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPAOAKLEY UK LTD

GREAT   BRITAIN

100.000

indirect

OAKLEY INCOPSM GROUP PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA SOUTH PACIFIC HOLDINGS   PTY LIMITEDOPTICAL PROCUREMENT SERVICES   LLC

U.S.A.

100.000

indirect

LUXOTTICA RETAIL NORTH AMERICA   INCOPTICAS GMO CHILE SA

CHILE

0.000

direct

LUXOTTICA GROUP SPA100.000

indirect

SUNGLASS HUT IBERIA SLUOPTICAS GMO COLOMBIA SAS

COLOMBIA

100.000

indirect

SUNGLASS HUT IBERIA SLUOPTICAS GMO ECUADOR SA

ECUADOR

0.000

indirect

OPTICAS GMO PERU SAC100.000

indirect

SUNGLASS HUT IBERIA SLUOPTICAS GMO PERU SAC

PERU

100.000

indirect

SUNGLASS HUT IBERIA SLU0.000

indirect

OPTICAS GMO ECUADOR SAOPTOMEYES HOLDINGS PTY LTD

AUSTRALIA

29.012

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDOY LUXOTTICA FINLAND AB

FINLAND

100.000

direct

LUXOTTICA GROUP SPAPROTECTOR SAFETY INDUSTRIES PTY   LTD

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDRAY BAN SUN OPTICS INDIA   PRIVATE LIMITED

INDIA

100.000

indirect

LUXOTTICA US HOLDINGS CORP0.000

indirect

LUXOTTICA HOLLAND BVRAYBAN AIR

ITALY

32.371

indirect

LUXOTTICA SRL67.629

direct

LUXOTTICA GROUP SPARAYS HOUSTON

U.S.A.

51.000

indirect

SUNGLASS HUT TRADING LLCSALMOIRAGHI & VIGANO   OPTIKA DOO ***

CROATIA

13.000

indirect

SALMOIRAGHI & VIGANO   SPASALMOIRAGHI & VIGANO   SPA

ITALY

100.000

direct

LUXOTTICA GROUP SPASGH BRASIL COMERCIO DE OCULOS   LTDA

BRASIL

0.010

indirect

LUXOTTICA INTERNATIONAL   DISTRIBUTION SRL99.990

direct

LUXOTTICA GROUP SPASGH OPTICS MALAYSIA SDN BHD

MALAYSIA

100.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDSPV ZETA OPTICAL COMMERCIAL AND   TRADING (SHANGHAI) CO LTD

CHINA

100.000

indirect

LUXOTTICA (CHINA) INVESTMENT CO   LTDSPV ZETA Optical Trading   (Beijing) Co Ltd

CHINA

100.000

indirect

LUXOTTICA (CHINA) INVESTMENT CO   LTDSUNGLASS DIRECT GERMANY GMBH

GERMANY

100.000

direct

LUXOTTICA GROUP SPASUNGLASS DIRECT ITALY SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPASUNGLASS FRAMES SERVICE SA DE   CV

MEXICO

99.979

indirect

SUNGLASS HUT DE MEXICO SAPI DE CV0.021

direct

LUXOTTICA GROUP SPASUNGLASS HUT (South East Asia)   PTE LTD

SINGAPORE

100.000

indirect

LUXOTTICA HOLLAND BVSUNGLASS HUT (THAILAND) CO LTD

THAILAND

46.000

direct

LUXOTTICA GROUP SPA3.000

indirect

LUXOTTICA SRLSUNGLASS HUT AIRPORTS SOUTH   AFRICA (PTY) LTD *

SOUTH   AFRICA

45.000

indirect

SUNGLASS HUT RETAIL SOUTH AFRICA   (PTY) LTDSUNGLASS HUT AUSTRALIA PTY   LIMITED

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDSUNGLASS HUT DE MEXICO SAPI DE   CV

MEXICO

100.000

direct

LUXOTTICA GROUP SPA0.000

indirect

LUXOTTICA INTERNATIONAL   DISTRIBUTION SRLSUNGLASS HUT FRANCE SASU

FRANCE

100.000

direct

LUXOTTICA GROUP SPASUNGLASS HUT HONG KONG LIMITED

CHINA

100.000

indirect

PROTECTOR SAFETY INDUSTRIES PTY   LTD0.000

indirect

OPSM GROUP PTY LIMITEDSUNGLASS HUT IBERIA SLU

SPAIN

100.000

direct

LUXOTTICA GROUP SPASUNGLASS HUT IRELAND LIMITED

IRELAND

100.000

direct

LUXOTTICA GROUP SPASUNGLASS HUT MIDDLE EAST   GENERAL TRADING LLC **

UNITED   ARAB EMIRATES

49.000

direct

LUXOTTICA GROUP SPASUNGLASS HUT NETHERLANDS BV

THE   NETHERLANDS

100.000

direct

LUXOTTICA GROUP SPASUNGLASS HUT PORTUGAL SA

PORTUGAL

52.080

indirect

SUNGLASS HUT IBERIA SLU47.920

direct

LUXOTTICA GROUP SPASUNGLASS HUT RETAIL NAMIBIA   (PTY) LTD

NAMIBIA

100.000

indirect

SUNGLASS HUT RETAIL SOUTH AFRICA   (PTY) LTDSUNGLASS HUT RETAIL SOUTH   AFRICA (PTY) LTD

SOUTH   AFRICA

100.000

indirect

LUXOTTICA SOUTH AFRICA PTY LTDSUNGLASS HUT TRADING LLC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPSUNGLASS HUT TURKEY GOZLUK   TICARET ANONIM SIRKETI

TURKEY

100.000

direct

LUXOTTICA GROUP SPATHE UNITED STATES SHOE   CORPORATION

U.S.A.

100.000

indirect

LUXOTTICA USA LLC  
 (*) Controlled by a shareholders agreement. (**) Controlled by a minority shareholding with voting control in the ordinary shareholders meeting. (***) Although the shareholding is equal to 34.429%, the voting rights in the shareholders meeting represent an effective stake of 13%.