Formuesskatten

Anslag · inntektsår 2025

Engelsrudhagen Boligtomt AS

Org.nr. 913981405 · AS · Utvikling og salg av byggeprosjekter · Oslo

Aksjene i Engelsrudhagen Boligtomt AS gir de 22 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 4,3 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.

Tjener Engelsrudhagen Boligtomt AS mer enn formuesskatten?

Egenkapitalen har gitt −40,2 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,48 % av den samme verdien, mer enn selskapet har tjent i perioden.

Hva ble holdt tilbake i Engelsrudhagen Boligtomt AS?

Fra utgangen av 2023 til utgangen av 2025 gikk egenkapitalen ned med 5,8 mill. kr. Selskapet tapte eller delte ut mer enn det tjente, så ingen del av overskuddet ble holdt tilbake. Formuesskatten for eierne var anslagsvis 80 170 kr i inntektsårene 2024–2025.

Hvordan har det gått med Engelsrudhagen Boligtomt AS?

Fra 2023 til 2025 falt egenkapitalen med 5,8 mill. kr. Bankinnskuddene økte med 2,9 mill. kr. Det er i snitt tatt ut 1 kr i året i utbytte eller konsernbidrag, 0 ganger utbyttet formuesskatten for én eier som eier alt krever (41 612 kr).

Hva blir formuesskatten for 2026?

Regnskapet for 2025 gir en formuesverdi på 2,5 mill. kr for inntektsåret 2026, og anslagsvis 6 158 kr i formuesskatt om én person eide alt, ned fra 25 866 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.

Hvem eier Engelsrudhagen Boligtomt AS?

Engelsrudhagen Boligtomt AS eies til slutt av Personlig eier A (14,2 % gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → AS Cetus → Kiro Invest AS og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Cetus → Kiro Invest AS), Skipsreder Tom Wilhelmsens Stiftelse (14 % gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Pollux og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Pollux), Thomas Gerner (6,2 % gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Uranus Holding og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Uranus Holding og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Uranus Holding), Personlig eier B (5,6 % gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → Arcatum AS og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → Arcatum AS) og Personlig eier C (5,3 % gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → Odyssy AS og Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.

Hvor mye formuesskatt betaler eierne av Engelsrudhagen Boligtomt AS?

Formuesskatten på aksjene i selskapet, regnet som om de er eierens eneste formue. Hver eier får bunnfradraget.

EierAndelFormuesverdiFormuesskatt
Personlig eier A gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → AS Cetus → Kiro Invest AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Cetus → Kiro Invest AS14,2 %617 002 kr0 kr
Skipsreder Tom Wilhelmsens Stiftelse gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Pollux; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Pollux14 %609 711 kr–
Thomas Gerner gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Uranus Holding; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Uranus Holding; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Uranus Holding (uten norsk id, betaler ikke norsk formuesskatt)6,2 %267 687 kr–
Personlig eier B gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → Arcatum AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → Arcatum AS5,6 %245 349 kr0 kr
Personlig eier C gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → Odyssy AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS5,3 %230 178 kr0 kr
Personlig eier D gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS5,1 %220 797 kr0 kr
Personlig eier E gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Cetus → Kiro Invest AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS4,9 %213 505 kr0 kr
Personlig eier F gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Cetus → Kiro Invest AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS4,9 %213 505 kr0 kr
Personlig eier G gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS4,5 %195 169 kr0 kr
Personlig eier H gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Starship Norway AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS4,5 %195 169 kr0 kr
Personlig eier I gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → Allora AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Allora AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Allora AS2,9 %124 908 kr0 kr
Personlig eier J gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → Hetija Invest AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Hetija Invest AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Hetija Invest AS2,9 %124 908 kr0 kr
Personlig eier K gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → Saraswati AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Saraswati AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Saraswati AS2,9 %124 908 kr0 kr
Personlig eier L gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Uranus Holding; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Uranus Holding; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Uranus Holding2,5 %108 689 kr0 kr
Finn Wilhelmsens Stiftelse gjennom Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS; Engelsrudhagen Boligtomt Fond AS → Toluma Invest AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS2,1 %91 315 kr–
Verdigrunnlag
5,4 mill. kr
Formuesverdi (80 %)
4,3 mill. kr
Formuesskatt for de personlige eierne samlet
0 kr
Formuesskatt om én person eide alt
25 866 kr

Hendelser i eierkjeden

  • TOLUMA INVEST AS gikk fra 29 % til 0 % av aksjene i DISENÅ LOGISTIKKEIENDOM AS i 2025.
  • AS W WILHELMSEN delte anslagsvis ut 212,2 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (1,9 mrd. kr) pluss årsresultatet 2025 (156 mill. kr) minus opptjent egenkapital 2025 (1,8 mrd. kr).
  • AS KASSIOPEIA delte anslagsvis ut 460 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (492,5 mill. kr) pluss årsresultatet 2025 (369,1 mill. kr) minus opptjent egenkapital 2025 (401,6 mill. kr).
  • AS CETUS delte anslagsvis ut 56,7 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (397,3 mill. kr) pluss årsresultatet 2025 (128,1 mill. kr) minus opptjent egenkapital 2025 (468,7 mill. kr).
  • AS CETUS gikk fra 3,8 % til 0 % av aksjene i AS W WILHELMSEN i 2025.
  • AS TAURUS delte anslagsvis ut 210 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (1,6 mill. kr) pluss årsresultatet 2025 (215,1 mill. kr) minus opptjent egenkapital 2025 (6,7 mill. kr).
  • TOLUMA INVEST AS delte anslagsvis ut 18,4 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (131,3 mill. kr) pluss årsresultatet 2024 (114,2 mill. kr) minus opptjent egenkapital 2024 (227,1 mill. kr).
  • AS W WILHELMSEN delte anslagsvis ut 135,5 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (1,9 mrd. kr) pluss årsresultatet 2024 (157,3 mill. kr) minus opptjent egenkapital 2024 (1,9 mrd. kr).
  • AS KASSIOPEIA delte anslagsvis ut 370 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (524,4 mill. kr) pluss årsresultatet 2024 (338,1 mill. kr) minus opptjent egenkapital 2024 (492,5 mill. kr).
  • AS CETUS delte anslagsvis ut 50 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (335,7 mill. kr) pluss årsresultatet 2024 (111,6 mill. kr) minus opptjent egenkapital 2024 (397,3 mill. kr).
  • AS TAURUS delte anslagsvis ut 205 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (10,6 mill. kr) pluss årsresultatet 2024 (196 mill. kr) minus opptjent egenkapital 2024 (1,6 mill. kr).

I eierkjeden

Slik er tallene regnet

Formuesverdien er 80 prosent av egenkapitalen året før, og eierskapet er hentet fra aksjonærregisteret per 31.12.2025. Tallene er anslag, ikke utlignet skatt. Mer om metoden.