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.(3) | Taiwan | |
| Gorilla Technology Japan Inc.(3) | Japan | |
| Global SPAC Partners Co.(1) | Cayman Islands | |
| GORILLA TECHNOLOGY UK LIMITED(1) | United Kingdom | |
| Gorilla Technology Egypt LLC(4) | Egypt |
(1) A wholly owned subsidiary of Gorilla Technology Group Inc.
(2) A wholly owned subsidiary of Gorilla Science & Technology Holding, Inc.
(3) A wholly owned subsidiary of Telmedia Technology Limited.
(4) A subsidiary of Gorilla Technology Group Inc. (99.9%) and GORILLA TECHNOLOGY UK LIMITED (0.1%).