Exhibit 8
 
ELLOMAY CAPITAL LTD.
 
List of Subsidiaries as of December 31, 2013
 
Name of Subsidiary
 
Percentage of
Ownership
 
Jurisdiction of
Incorporation
 
Ellomay Clean Energy Ltd.
 
100%
 
Israel
 
Ellomay Clean Energy LP
 
100%
 
Israel
 
Ellomay Luxemburg Holdings S.àr.l.
 
100%
 
Luxemburg
 
Ellomay PV One S.r.l.
 
100%1
 
Italy
 
Ellomay PV Two S.r.l.
 
100%1
 
Italy
 
Ellomay PV Five S.r.l.
 
100%1
 
Italy
 
Ellomay PV Six S.r.l.
 
100%1
 
Italy
 
Ellomay PV Seven S.r.l. (formerly Energy Resources Galatina S.r.l.)
 
100%1
 
Italy
 
Pedale S.r.l.
 
100%1
 
Italy
 
Luma Solar S.r.l.
 
100%1
 
Italy
 
Murgia Solar S.r.l.
 
100%1
 
Italy
 
Soleco S.r.l
 
100%1
 
Italy
 
Technoenergy S.r.l
 
100%1
 
Italy
 
Ellomay Spain S.L.2 
 
85%1
 
Spain
 
___________________________
 
1.  
Held by Ellomay Luxemburg Holdings S.àr.l.
 
2.  
Ellomay Spain owns 21 Spanish companies, each holding a 90 kW solar installation portion of the Riconada II, the first named Energía Solar Fotovoltaica Parque 15, S.L. and the others bear a similar name with references to different numbers (16-34 and 69).