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 |  | 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 Asia LLC |  | 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 Yidun Ltd |  | 100% |  | Bermuda
Viking Services V.R.C.S (Cambodia) Co., Ltd |  | 100% |  | Cambodia
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 Travel Services Limited |  | 100% |  | Isle of Man
Viking Japan Ltd |  | 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.