Form: 20-F

Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

March 8, 2021

Exhibit 8.1

Graphic

SUBSIDIARIES OF ARDAGH GROUP S.A.

The following table provides information relating to our principal operating subsidiaries, all of which are wholly owned, at December 31, 2020.

Country of

Company

incorporation

Activity

Ardagh Metal Beverage Manufacturing Austria GmbH

Austria

Metal Beverage Packaging

Ardagh Metal Beverage Trading Austria GmbH

Austria

Metal Beverage Packaging

Latas Indústria de Embalagens de Alumínio do Brasil Ltda.

Brazil

Metal Beverage Packaging

Ardagh Indústria de Embalagens de Metálicas do Brasil Ltda.

Brazil

Metal Beverage Packaging

Ardagh Glass Holmegaard A/S

Denmark

Glass Packaging

Ardagh Metal Beverage Trading France SAS

France

Metal Beverage Packaging

Ardagh Metal Beverage France SAS

France

Metal Beverage Packaging

Ardagh Glass GmbH

Germany

Glass Packaging

Heye International GmbH

Germany

Glass Engineering

Ardagh Metal Beverage Trading Germany GmbH

Germany

Metal Beverage Packaging

Ardagh Metal Beverage Germany GmbH

Germany

Metal Beverage Packaging

Ardagh Glass Sales Limited

Ireland

Glass Packaging

Ardagh Glass Italy S.r.l.

Italy

Glass Packaging

Ardagh Glass Dongen B.V.

Netherlands

Glass Packaging

Ardagh Glass Moerdijk B.V.

Netherlands

Glass Packaging

Ardagh Metal Beverage Trading Netherlands B.V.

Netherlands

Metal Beverage Packaging

Ardagh Metal Beverage Netherlands B.V.

Netherlands

Metal Beverage Packaging

Ardagh Glass S.A.

Poland

Glass Packaging

Ardagh Metal Beverage Trading Poland Sp. z o.o

Poland

Metal Beverage Packaging

Ardagh Metal Beverage Poland Sp. z o.o

Poland

Metal Beverage Packaging

Ardagh Metal Beverage Trading Spain SL

Spain

Metal Beverage Packaging

Ardagh Metal Beverage Spain SL

Spain

Metal Beverage Packaging

Ardagh Glass Limmared AB

Sweden

Glass Packaging

Ardagh Metal Beverage Europe GmbH

Switzerland

Metal Beverage Packaging

Ardagh Glass Limited

United Kingdom

Glass Packaging

Ardagh Metal Beverage Trading UK Limited

United Kingdom

Metal Beverage Packaging

Ardagh Metal Beverage UK Limited

United Kingdom

Metal Beverage Packaging

Ardagh Metal Beverage USA Inc.

United States

Metal Beverage Packaging

Ardagh Glass Inc.

United States

Glass Packaging

Ardagh Glass Packaging USA Inc. *

United States

Glass Packaging

*Ardagh Glass Packaging Inc. is the Group’s subsidiary which is acquiring the Longhorn glass manufacturing facility located in Houston, Texas. The transaction is subject to regulatory approval and is expected to complete in the first quarter of 2021.