Exhibit 8.1  COMPANY

JURISDICTION OF   INCORPORATION

% OF   OWNERSHIP

TYPE OF   OWNERSHIP

SHAREHOLDER1242   PRODUCTIONS INC

U.S.A.

100.00

indirect

OAKLEY   INCAIR   SUN

U.S.A.

70.00

indirect

SUNGLASS   HUT TRADING LLCARNETTE   OPTIC ILLUSIONS INC

U.S.A.

100.00

indirect

LUXOTTICA   US HOLDINGS CORPBAZOOKA   INC

U.S.A.

100.00

indirect

OAKLEY   INCBEIJING   SI MING DE TRADING CO LTD

CHINA

100.00

indirect

SPV   ZETA Optical Trading (Beijing) Co LtdBRIGHT   EYES FRANCHISING PTY LTD

AUSTRALIA

100.00

indirect

SUNGLASS   ICON PTY LTDBRIGHT   EYES LEASING PTY LTD

AUSTRALIA

100.00

indirect

SUNGLASS   ICON PTY LTDBRIGHT   EYES RETAIL PTY LTD

AUSTRALIA

100.00

indirect

SUNGLASS   ICON PTY LTDBRIGHT   EYES TRADE MARKS PTY LTD

AUSTRALIA

100.00

indirect

SUNGLASS   ICON PTY LTDBUDGET   EYEWEAR AUSTRALIA PTY LTD

AUSTRALIA

100.00

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDBUDGET   SPECS (FRANCHISING) PTY LTD

AUSTRALIA

100.00

indirect

BUDGET   EYEWEAR AUSTRALIA PTY LTDCENTRE   PROFESSIONNEL DE VISION USSC INC

CANADA

100.00

indirect

THE   UNITED STATES SHOE CORPORATIONCOLE   VISION SERVICES INC

U.S.A.

100.00

indirect

EYEMED   VISION CARE LLCCOLLEZIONE   RATHSCHULER SRL

ITALY

100.00

direct

LUXOTTICA   GROUP SPADAVID   CLULOW (OPTICS) LIMITED

GREAT BRITAIN

100.00

indirect

OPTIKA   HOLDINGS LIMITEDDAVID   CLULOW BRIGHTON LIMITED

GREAT BRITAIN

50.00

indirect

OPTIKA   LIMITEDDAVID   CLULOW COBHAM LIMITED

GREAT BRITAIN

50.00

indirect

OPTIKA   LIMITEDDAVID   CLULOW CROUCH END LIMITED

GREAT BRITAIN

50.00

indirect

OPTIKA   LIMITEDDAVID   CLULOW IRELAND LIMITED

IRELAND

100.00

indirect

SUNGLASS   HUT IRELAND LIMITEDDAVID   CLULOW LOUGHTON LIMITED

GREAT BRITAIN

50.00

indirect

OPTIKA   LIMITEDDAVID   CLULOW MARLOW LIMITED

GREAT BRITAIN

50.00

indirect

OPTIKA   LIMITEDDAVID   CLULOW NEWBURY LIMITED

GREAT BRITAIN

50.00

indirect

OPTIKA   LIMITEDDAVID   CLULOW OXFORD LIMITED

GREAT BRITAIN

50.00

indirect

OPTIKA   LIMITEDDAVID   CLULOW RICHMOND LIMITED

GREAT BRITAIN

50.00

indirect

OPTIKA   LIMITEDDAVID   CLULOW WIMBLEDON LIMITED

GREAT BRITAIN

50.00

indirect

OPTIKA   LIMITEDECOTOP   PTY LTD

AUSTRALIA

100.00

indirect

SUNGLASS   ICON PTY LTDENTERPRISES   OF LENSCRAFTERS LLC

U.S.A.

100.00

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCEYE   SAFETY SYSTEMS INC

U.S.A.

100.00

indirect

OAKLEY   INCEYEBIZ   LABORATORIES PTY LIMITED

AUSTRALIA

30.00

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDEYEMED   INSURANCE COMPANY

U.S.A.

100.00

indirect

LUXOTTICA   US HOLDINGS CORPEYEMED   VISION CARE IPA LLC

U.S.A.

100.00

indirect

EYEMED   VISION CARE LLCEYEMED   VISION CARE LLC

U.S.A.

100.00

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCEYEXAM   OF CALIFORNIA INC

U.S.A.

100.00

indirect

THE   UNITED STATES SHOE CORPORATIONFIRST   AMERICAN ADMINISTRATORS INC

U.S.A.

100.00

indirect

EYEMED   VISION CARE LLCGIBB   AND BEEMAN PTY LIMITED

AUSTRALIA

100.00

indirect

OPSM   GROUP PTY LIMITEDGUANGZHOU   MING LONG OPTICAL TECHNOLOGY CO LTD

CHINA

100.00

indirect

LUXOTTICA   LEASING SRLJUST   SPECTACLES (FRANCHISOR) PTY LTD

AUSTRALIA

100.00

indirect

OF   PTY LTDJUST   SPECTACLES PTY LTD

AUSTRALIA

100.00

indirect

OF   PTY LTDLAUBMAN   AND PANK PTY LTD

AUSTRALIA

100.00

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDLENSCRAFTERS   INTERNATIONAL INC

U.S.A.

100.00

indirect

THE   UNITED STATES SHOE CORPORATIONLRE   LLC

U.S.A.

100.00

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCLUXOTTICA   (CHINA) INVESTMENT CO LTD

CHINA

100.00

indirect

LUXOTTICA   TRADING AND FINANCE LIMITEDLUXOTTICA   (SHANGHAI) TRADING CO LTD

CHINA

100.00

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA   (SWITZERLAND) AG

SWITZERLAND

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   ARGENTINA SRL

ARGENTINA

0.43

indirect

LUXOTTICA   SRL99.57

direct

LUXOTTICA   GROUP SPALUXOTTICA   AUSTRALIA PTY LTD

AUSTRALIA

100.00

indirect

OPSM   GROUP PTY LIMITEDLUXOTTICA   BELGIUM NV

BELGIUM

1.00

indirect

LUXOTTICA   SRL99.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   BRASIL PRODUTOS OTICOS E ESPORTIVOS LTDA

BRASIL

0.00

indirect

LUXOTTICA   SRL57.99

direct

LUXOTTICA   GROUP SPA42.01

indirect

OAKLEY   CANADA INCLUXOTTICA   CANADA INC

CANADA

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   CENTRAL EUROPE KFT

HUNGARY

100.00

indirect

LUXOTTICA   HOLLAND BVLuxottica   ExTrA Limited

IRELAND

100.00

indirect

LUXOTTICA   TRADING AND FINANCE LIMITEDLUXOTTICA   FASHION BRILLEN VERTRIEBS GMBH

GERMANY

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   FRANCE SAS

FRANCE

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   FRANCHISING AUSTRALIA PTY LIMITED

AUSTRALIA

100.00

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDLUXOTTICA   FRANCHISING CANADA INC

CANADA

100.00

indirect

LUXOTTICA   NORTH AMERICA DISTRIBUTION LLCLUXOTTICA   GOZLUK ENDUSTRI VE TICARET ANONIM SIRKETI

TURKEY

0.00

indirect

LUXOTTICA   LEASING SRL0.00

indirect

LUXOTTICA   SRL64.84

direct

LUXOTTICA   GROUP SPA35.16

indirect

SUNGLASS   HUT NETHERLANDS BV0.00

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA   HELLAS AE

GREECE

70.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   HOLLAND BV

THE NETHERLANDS

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   IBERICA SA

SPAIN

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   INDIA EYEWEAR PRIVATE LIMITED

INDIA

0.00

indirect

LUXOTTICA   LEASING SRL100.00

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA   ITALIA SRL

ITALY

100.00

indirect

LUXOTTICA   SRLLUXOTTICA   KOREA LTD

SOUTH KOREA

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   LEASING SRL

ITALY

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA MEXICO SA DE CV

MEXICO

4.00

indirect

LUXOTTICA   SRL96.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   MIDDLE EAST FZE

UNITED ARAB EMIRATES

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   NEDERLAND BV

THE NETHERLANDS

51.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   NORDIC AB

SWEDEN

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   NORGE AS

NORWAY

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   NORTH AMERICA DISTRIBUTION LLC

U.S.A.

100.00

indirect

LUXOTTICA   USA LLCLUXOTTICA   NYC INC

U.S.A.

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   OPTICS LTD

ISRAEL

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   POLAND SP ZOO

POLAND

75.00

indirect

LUXOTTICA   HOLLAND BV25.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   PORTUGAL-COMERCIO DE OPTICA SA

PORTUGAL

0.21

indirect

LUXOTTICA   SRL99.79

direct

LUXOTTICA   GROUP SPALUXOTTICA   RETAIL AUSTRALIA PTY LTD

AUSTRALIA

100.00

indirect

OPSM   GROUP PTY LIMITEDLUXOTTICA   RETAIL CANADA INC

CANADA

20.90

indirect

LUXOTTICA   NORTH AMERICA DISTRIBUTION LLC3.27

indirect

LUXOTTICA   RETAIL NORTH AMERICA INC22.93

indirect

THE   UNITED STATES SHOE CORPORATION52.91

indirect

LENSCRAFTERS   INTERNATIONAL INCLUXOTTICA   RETAIL FRANCHISING AUSTRALIA PTY LIMITED

AUSTRALIA

100.00

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDLUXOTTICA   RETAIL HONG KONG LIMITED

CHINA

100.00

indirect

PROTECTOR   SAFETY INDUSTRIES PTY LTDLUXOTTICA   RETAIL NEW ZEALAND LIMITED

NEW ZEALAND

100.00

indirect

PROTECTOR   SAFETY INDUSTRIES PTY LTDLUXOTTICA   RETAIL NORTH AMERICA INC

U.S.A.

100.00

indirect

THE   UNITED STATES SHOE CORPORATIONLUXOTTICA   RETAIL UK LTD

GREAT BRITAIN

0.86

indirect

SUNGLASS   HUT TRADING LLC0.08

indirect

SUNGLASS   HUT REALTY CORPORATION68.00

direct

LUXOTTICA   GROUP SPA31.06

indirect

SUNGLASS   HUT OF FLORIDA INCLUXOTTICA   SOUTH AFRICA PTY LTD

SOUTH AFRICA

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   SOUTH EASTERN EUROPE LTD

CROATIA

70.00

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA   SOUTH PACIFIC HOLDINGS PTY LIMITED

AUSTRALIA

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   SOUTH PACIFIC PTY LIMITED

AUSTRALIA

100.00

indirect

LUXOTTICA   SOUTH PACIFIC HOLDINGS PTY LIMITED


COMPANY

JURISDICTION OF   INCORPORATION

% OF   OWNERSHIP

TYPE OF   OWNERSHIP

SHAREHOLDERLUXOTTICA   SRL

ITALY

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   STARS SRL

ITALY

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   SUN CORPORATION

U.S.A.

100.00

indirect

LUXOTTICA   US HOLDINGS CORPLUXOTTICA   TRADING AND FINANCE LIMITED

IRELAND

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   TRISTAR (DONGGUAN) OPTICAL CO LTD

CHINA

100.00

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA   UK LTD

GREAT BRITAIN

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   US HOLDINGS CORP

U.S.A.

100.00

direct

LUXOTTICA   GROUP SPALUXOTTICA   USA LLC

U.S.A.

100.00

indirect

ARNETTE   OPTIC ILLUSIONS INCLUXOTTICA   VERTRIEBSGESELLSCHAFT MBH

AUSTRIA

100.00

direct

LUXOTTICA   GROUP SPALVD   SOURCING LLC

U.S.A.

51.00

indirect

LUXOTTICA   NORTH AMERICA DISTRIBUTION LLCMIRARI   JAPAN CO LTD

JAPAN

15.83

direct

LUXOTTICA   GROUP SPA84.17

indirect

LUXOTTICA   HOLLAND BVMIRARIAN   MARKETING PTE LTD

SINGAPORE

75.00

indirect

LUXOTTICA   HOLLAND BVMULTIOPTICAS   INTERNACIONAL SL

SPAIN

40.00

direct

LUXOTTICA   GROUP SPAMY-OP   (NY) LLC

U.S.A.

100.00

indirect

OLIVER   PEOPLES INCOAKLEY   (SCHWEIZ) GMBH

SWITZERLAND

100.00

indirect

OAKLEY   INCOAKLEY   ATHLETIC (PTY) LIMITED

SOUTH AFRICA

100.00

indirect

LUXOTTICA   SOUTH AFRICA PTY LTDOAKLEY   CANADA INC

CANADA

100.00

indirect

OAKLEY   INCOAKLEY   CANADA RETAIL ULC

CANADA

100.00

indirect

OAKLEY   CANADA INCOAKLEY   DENMARK APS

DENMARK

100.00

indirect

OAKLEY   INCOAKLEY   DIRECT INC

U.S.A.

100.00

indirect

OAKLEY   INCOAKLEY   EDC INC

U.S.A.

100.00

indirect

OAKLEY   INCOAKLEY   EUROPE SNC

FRANCE

100.00

indirect

OAKLEY   HOLDING SASOAKLEY   FINANCING INC

U.S.A.

100.00

indirect

OAKLEY   INCOAKLEY   GMBH

GERMANY

100.00

indirect

OAKLEY   INCOAKLEY   HOLDING SAS

FRANCE

49.09

indirect

OAKLEY   DENMARK APS50.91

indirect

OAKLEY   INCOAKLEY   ICON LIMITED

IRELAND

100.00

indirect

LUXOTTICA   TRADING AND FINANCE LIMITEDOAKLEY   INC

U.S.A.

100.00

indirect

LUXOTTICA   US HOLDINGS CORPOAKLEY   IRELAND OPTICAL LIMITED

IRELAND

100.00

indirect

OAKLEY   INCOAKLEY   ITALY SRL

ITALY

100.00

indirect

OAKLEY   INCOAKLEY   JAPAN KK

JAPAN

100.00

indirect

OAKLEY   INCOAKLEY   LIMTED PARTNERSHIP

CANADA

1.00

indirect

BAZOOKA   INC99.00

indirect

OAKLEY   INCOAKLEY   MEXICO INC SA DE CV

MEXICO

0.00

indirect

BAZOOKA   INC100.00

indirect

OAKLEY   INCOAKLEY   O STORE INC

U.S.A.

100.00

indirect

OAKLEY   INCOAKLEY   SALES CORP

U.S.A.

100.00

indirect

OAKLEY   INCOAKLEY   SCANDINAVIA AB

SWEDEN

100.00

indirect

OAKLEY   ICON LIMITEDOAKLEY   SOUTH PACIFIC PTY LTD

AUSTRALIA

100.00

indirect

OPSM   GROUP PTY LIMITEDOAKLEY   SPAIN SL

SPAIN

100.00

indirect

OAKLEY   ICON LIMITEDOAKLEY   UK LTD

GREAT BRITAIN

100.00

indirect

OAKLEY   INCOF   PTY LTD

AUSTRALIA

100.00

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDOLIVER   PEOPLES INC

U.S.A.

100.00

indirect

OAKLEY   INCOPSM   GROUP PTY LIMITED

AUSTRALIA

100.00

indirect

LUXOTTICA   SOUTH PACIFIC PTY LIMITEDOPTIKA   HOLDINGS LIMITED

GREAT BRITAIN

100.00

indirect

LUXOTTICA   RETAIL UK LTDOPTIKA   LIMITED

GREAT BRITAIN

100.00

indirect

OPTIKA   HOLDINGS LIMITEDOPTIKA   OPTICIANS LIMITED

GREAT BRITAIN

100.00

indirect

OPTIKA   HOLDINGS LIMITEDOPTIMUM   LEASING PTY LTD

AUSTRALIA

100.00

indirect

SUNGLASS   ICON PTY LTDOY   LUXOTTICA FINLAND AB

FINLAND

100.00

direct

LUXOTTICA   GROUP SPAPACIFICA   SALES CORPORATION

U.S.A.

100.00

indirect

OAKLEY   INCPEARLE   VISION CENTER OF PUERTO RICO INC

PUERTO RICO

100.00

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCPEARLE   VISION MANAGED CARE-HMO OF TEXAS INC

U.S.A.

100.00

indirect

THE   UNITED STATES SHOE CORPORATIONPEARLE   VISIONCARE INC

U.S.A.

100.00

indirect

THE   UNITED STATES SHOE CORPORATIONPROTECTOR   SAFETY INDUSTRIES PTY LTD

AUSTRALIA

100.00

indirect

OPSM   GROUP PTY LIMITEDRAY   BAN SUN OPTICS INDIA LIMITED

INDIA

93.32

indirect

LUXOTTICA   US HOLDINGS CORPRAYS   HOUSTON

U.S.A.

51.00

indirect

SUNGLASS   HUT TRADING LLCSGH   BRASIL COMERCIO DE OCULOS LTDA

BRASIL

99.99

direct

LUXOTTICA   GROUP SPA0.01

indirect

LUXOTTICA   TRADING AND FINANCE LIMITEDSGH   OPTICS MALAYSIA SDN BHD

MALAYSIA

100.00

indirect

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

CHINA

100.00

indirect

LUXOTTICA   LEASING SRLSPV   ZETA Optical Trading (Beijing) Co Ltd

CHINA

100.00

indirect

LUXOTTICA   LEASING SRLSUNGLASS   HUT (South East Asia) PTE LTD

SINGAPORE

100.00

indirect

LUXOTTICA   HOLLAND BVSUNGLASS   HUT AIRPORTS SOUTH AFRICA (PTY) LTD

SOUTH AFRICA

45.00

indirect

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

AUSTRALIA

100.00

indirect

LUXOTTICA   US HOLDINGS CORPSUNGLASS   HUT AUSTRIA VERTRIEB GMBH

AUSTRIA

100.00

direct

LUXOTTICA   GROUP SPASUNGLASS HUT DE MEXICO SA DE CV

MEXICO

0.02

indirect

LUXOTTICA   TRADING AND FINANCE LIMITED99.98

direct

LUXOTTICA   GROUP SPASUNGLASS   HUT HONG KONG LIMITED

CHINA

100.00

indirect

PROTECTOR   SAFETY INDUSTRIES PTY LTDSUNGLASS   HUT IRELAND LIMITED

IRELAND

100.00

indirect

LUXOTTICA   RETAIL UK LTDSUNGLASS   HUT NETHERLANDS BV

THE NETHERLANDS

100.00

direct

LUXOTTICA   GROUP SPASUNGLASS   HUT NEW ZEALAND LIMITED

NEW ZEALAND

100.00

indirect

LUXOTTICA   RETAIL NEW ZEALAND LIMITEDSUNGLASS   HUT OF FLORIDA INC

U.S.A.

100.00

indirect

LUXOTTICA   US HOLDINGS CORPSUNGLASS   HUT PORTUGAL COMERCIO DE OCULOS E RELOGIOS LDA

PORTUGAL

2.00

indirect

SUNGLASS   HUT REALTY CORPORATION98.00

indirect

SUNGLASS   HUT OF FLORIDA INCSUNGLASS   HUT REALTY CORPORATION

U.S.A.

100.00

indirect

LUXOTTICA   US HOLDINGS CORPSUNGLASS   HUT RETAIL SOUTH AFRICA (PTY) LTD

SOUTH AFRICA

100.00

indirect

LUXOTTICA   SOUTH AFRICA PTY LTDSUNGLASS   HUT TRADING LLC

U.S.A.

100.00

indirect

LUXOTTICA   US HOLDINGS CORPSUNGLASS   ICON PTY LTD

AUSTRALIA

100.00

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDSUNGLASS   WORKS PTY LTD

AUSTRALIA

100.00

indirect

SUNGLASS   ICON PTY LTDSUNGLASS   WORLD HOLDINGS PTY LIMITED

AUSTRALIA

100.00

indirect

SUNGLASS   HUT AUSTRALIA PTY LIMITEDTHE   OPTICAL SHOP OF ASPEN INC

U.S.A.

100.00

indirect

OAKLEY   INCTHE   UNITED STATES SHOE CORPORATION

U.S.A.

100.00

indirect

LUXOTTICA   USA LLC