Exhibit 8.1

Subsidiaries of SEALSQ Corp

The following is a list of companies that will form part of the SEALSQ Corp as of the date of the annual report:

Group Company
Name

  ​ ​ ​

Country of
incorporation

  ​ ​ ​

Year of
incorporation

  ​ ​ ​

Share Capital

  ​ ​ ​

%
ownership

  ​ ​ ​

Nature of business

 

SEALSQ Corp

British Virgin Islands

2022

USD 1,075,380.19

n/a

Investment and Holding Company

SEALSQ France SAS

France

2010

EUR 1,955,441.43

100%

Chip manufacturing, sales & distribution

SEALSQ Japan KK

Japan

2017

JPY 1,000,000

100%

Sales & distribution

SEALSQ France, Taiwan Branch

Taiwan

2017

TWD 100,000

100%

Sales & distribution

SEALSQ USA Ltd

U.S.A.

2024

Nil

100%

Sales & distribution

IC’Alps SAS

France

2018

EUR 1,100,000

100%

Custom ASIC design services

The following diagram sets out the group structure as of the date of this annual report:

Graphic