Exhibit 8.1
SUBSIDIARIES OF Gorilla Technology Group Inc.
| Name of Subsidiary | Jurisdiction of Organization | |
| Gorilla Science & Technology Holding, Inc. (1) | British Virgin Islands | |
| Telmedia Technology Limited (1) | Hong Kong | |
| ISSCore Technology, Inc. (1) | California (USA) | |
| Gorilla Technology Inc. (2) | Taiwan | |
| NSGUARD Technology Inc. (2) | Taiwan | |
| Gorilla Technology (India) Private Limited (2) | India | |
| Global SPAC Partners Co. (1) | Cayman Islands | |
| Gorilla Technology UK Limited (1) | United Kingdom | |
| Gorilla Technology Egypt LLC (3) | Egypt | |
| Gorilla Distribution Partners Limited (4) | United Kingdom | |
| Gorilla Distribution Egypt (5) | Egypt |
| (1) | A wholly owned subsidiary of Gorilla Technology Group Inc. |
| (2) | A wholly owned subsidiary of Gorilla Technology UK Limited. |
| (3) | A subsidiary of Gorilla Technology Group Inc. (99.9%) and Gorilla Technology UK Limited (0.1%). |
| (4) | A majority owned subsidiary of GORILLA TECHNOLOGY UK LIMITED (55%). |
| (5) | A subsidiary of Gorilla Technology UK Limited (99.9%) and Gorilla Technology Egypt LLC. (0.1%). |