Exhibit 8.1

SUBSIDIARIES OF VIKING HOLDINGS LTD*

 

Subsidiary

 

Ownership

 

Country of Incorporation

Viking River Cruises Australia Pty. Ltd.

 

100%

 

Australia

Viking China Investments Ltd

 

100%

 

Bermuda

Viking Cruises Holdings Ltd

 

100%

 

Bermuda

Viking Cruises International Ltd (previously Viking Cruises China Ltd)

 

100%

 

Bermuda

Viking Cruises Ltd

 

100%

 

Bermuda

Viking Cruises USA Ltd

 

100%

 

Bermuda

Viking Expedition Ltd

 

100%

 

Bermuda

Viking Expedition Ship I Ltd

 

100%

 

Bermuda

Viking Expedition Ship II Ltd

 

100%

 

Bermuda

Viking Financial Services Ltd

 

100%

 

Bermuda

Viking Fulfillment Center Ltd

 

100%

 

Bermuda

Viking Investments Asia Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Finance Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ltd

 

100%

 

Bermuda

Viking Ocean Cruises II Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship I Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship II Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship V Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship VI Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship VII Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship VIII Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship IX Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship X Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XI Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XII Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XIII Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XIV Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XV Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XVI Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XVII Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XVIII Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XIX Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XX Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XXI Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XXII Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XXIII Ltd

 

100%

 

Bermuda

Viking Ocean Cruises Ship XXIV Ltd

 

100%

 

Bermuda

Viking River Cruises (Bermuda) Ltd

 

100%

 

Bermuda

Viking River Cruises Ltd

 

100%

 

Bermuda

Viking River Tours Ltd

 

100%

 

Bermuda

Viking Sea Ltd

 

100%

 

Bermuda

Viking Services Ltd

 

100%

 

Bermuda

Viking Tours Ltd

 

100%

 

Bermuda

Viking Services V.R.C.S (Cambodia) Co., Ltd

 

100%

 

Cambodia

Shenzhen China Merchants Viking Cruises Tourism Ltd

 

50%

 

China

Viking Cruises (Shanghai) Ltd

 

100%

 

China

Dilo Holdings Limited

 

99.8%

 

Cyprus

Laspenta Holdings Limited

 

100%

 

Cyprus

Sherry Nile Cruises Company for Floating Hotels JSC

 

55%

 

Egypt

Viking Aton Nile Cruises LLC

 

95%

 

Egypt

Viking Osiris Nile Cruises JSC

 

95%

 

Egypt

Viking River Cruises Egypt for Floating Hotels (S.A.E.)

 

95%

 

Egypt

Viking Catering France SAS

 

100%

 

France

Viking Cruises S.A.

 

100%

 

France

Ship & Dock Service GmbH

 

100%

 

Germany

Viking Technical GmbH

 

100%

 

Germany

Viking River Cruises UK Limited

 

100%

 

Great Britain

Viking Cruises Asia Limited

 

100%

 

Hong Kong

Viking Investments Hong Kong Ltd

 

100%

 

Hong Kong

Viking Hungary Kft

 

100%

 

Hungary

Viking Kikoto Zartkoruen Mukodo Reszvenytarsasag

 

100%

 

Hungary

Viking Travel Services Limited

 

100%

 

Isle of Man

Viking Japan Limited

 

100%

 

Japan

Viking River Cruises Limited

 

100%

 

Liberia

 


 

Viking Croisieres S.A.

 

100%

 

Luxembourg

Viking Hydrogen AS

 

100%

 

Norway

Viking Cruises Portugal, S.A.

 

100%

 

Portugal

Passenger Fleet LLC

 

100%

 

Russia

Riverport sro

 

100%

 

Slovak Republic

Viking Catering AG

 

100%

 

Switzerland

Viking Cruises (Switzerland) AG

 

100%

 

Switzerland

Viking River Cruises AG

 

100%

 

Switzerland

Viking Fleet Ukraine Ltd.

 

100%

 

Ukraine

Viking Ukraine Ltd.

 

99.9%

 

Ukraine

Viking Catering USA LLC

 

100%

 

USA

Viking Mississippi LLC

 

100%

 

USA

Viking Mississippi Services LLC

 

100%

 

USA

Viking River Cruises, Inc.

 

100%

 

USA

Viking River Cruises (International) LLC

 

100%

 

USA

Viking USA LLC

 

100%

 

USA

 

 

 

*

Includes subsidiaries that do not fall under the definition of “significant subsidiary” as defined under Rule 1-02(w) of Regulation S-X.