Exhibit 8.1

List of Significant Subsidiaries of the Registrant

as of December 31, 2025

Significant Subsidiaries

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Place of Incorporation

Luckin Coffee Investment Inc.

​

British Virgin Islands

Luckin Coffee International Holdings Inc.

​

British Virgin Islands

First Ray International Holdings (Cayman) Limited

​

Cayman Islands

First Ray Holding Limited

​

British Virgin Islands

1st Ray International Holdings PTD. LTD.

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Singapore

Luckin Coffee Holding Singapore PTE. LTD.

​

Singapore

Luckin Coffee (SGP) PTE. LTD

​

Singapore

Luckin Coffee (Hong Kong) Limited

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Hong Kong

Luckin Coffee Trading (Hong Kong) Limited

​

Hong Kong

Luckin Coffee Roasting (Hong Kong) Limited

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Hong Kong

Luckin Coffee Hong Kong Operations Limited

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Hong Kong

Beijing Luckin Coffee Co., Ltd.

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PRC

Luckin Investment (Tianjin) Co., Ltd.

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PRC

Luckin Coffee Group Co., Ltd.

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PRC

Luckin Coffee Roasting (Pingnan) Co., Ltd.

​

PRC

Luckin Coffee Food (Jiangsu) Co., Ltd.

​

PRC

First Ray Operations (New York) LLC

​

U.S.

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