Exhibit 8.1


Company name


Registered office



December 31, 2025
participation in %

Total Share capital










Sunrise Financing Partnership


United States



100

    —    
Sunrise FinCo I B.V.


Netherlands



100

     EUR 106    
Sunrise FinCo II B.V.


Netherlands



100

    EUR 18,600    
Sunrise HoldCo VI B.V.


Netherlands



100

EUR 108
Sunrise HoldCo V B.V.


Netherlands



100

EUR 20,000
Sunrise HoldCo IV B.V.1)


Netherlands



100

    EUR 21,600    
Sunrise HoldCo III B.V.


Netherlands



100

    EUR 22,400    
Sunrise HoldCo II B.V.


Netherlands



100

    EUR 18,023    
Sunrise HoldCo I B.V.


Netherlands



100

    EUR 24,478    
Sunrise GmbH


Switzerland



100

    CHF 2,000,000    
Sunrise Portugal S.A.


Portugal



100

EUR 150,000
Swiss Open Fiber AG


Switzerland



100

    CHF 100,000    
Télélavaux S.A.


Switzerland



80


CHF 700,000
SITEL S.A.


Switzerland



66.7

CHF 20,850,000    
ello communications S.A.


Switzerland



60

    CHF 1,000,000
Swiss-Ski Store GmbH


Switzerland



50

CHF 1,200,000
ITV Betriebsgesellschaft GmbH


Switzerland



50

    CHF 20,000    
naxoo SA


Switzerland



48.8

    CHF 4,500,000    
Télédistal S.A.


Switzerland



38.9 (indirect)

CHF 600,000
REGIONALE GEMEINSCHAFTSANTENNEN-ANLAGE SPIEZ AG REGAS


Switzerland



30

    CHF 300,000    
TELDAS GmbH


Switzerland



23

CHF 100,000
CH Media TV AG


Switzerland



20

    CHF 1,000,000    
KABAG Kabelfernsehanlage Berg AG


Switzerland



16.7

CHF 150,000
Tele Ticino SA


Switzerland



7.53

4,950,015.84
InterGGA AG


Switzerland



5.94

CHF 943,000
Diatel SA


Switzerland



2.5

CHF 200,000
SVIT Immobilien Forum AG


Switzerland



1.02

CHF 196,000