Exhibit 8.1
Subsidiaries of A2Z Cust2Mate Solutions Corp.
| Legal Name of Subsidiary | Jurisdiction of Organization | |
| A2Z Csut2Mate Solutions Corp. | British Columbia | |
| 1219054 B.V Ltd. | British Columbia | |
| A2Z Advanced Solutions Ltd. | Israel | |
| AAI Advanced Automotive Innovations Inc. | Ontario | |
| Isramat Ltd. | Israel | |
| Cust2Mate Ltd. | Israel | |
| Cust2Mate USA Inc. | USA |