Exhibit 8
 
ELLOMAY CAPITAL LTD.
 
List of Subsidiaries
 
Name of Subsidiary
 
Percentage of Ownership
 
Jurisdiction of Incorporation
Ellomay Capital Communication Ltd.
 
100%
 
Israel
Ellomay Clean Energy Ltd.
 
100%
 
Israel
Ellomay Luxemburg Holdings S.àr.l.
 
100%
 
Luxemburg
Ellomay PV One S.r.l.
 
100%
 
Italy
Ellomay PV Two S.r.l.
 
100%
 
Italy
Ellomay PV Five S.r.l.
 
100%
 
Italy
Ellomay PV Six S.r.l.
 
100%
 
Italy