Formuesskatten

Anslag · inntektsår 2025

Risavika Havnering 14 AS

Org.nr. 915802559 · AS · Utleie av egen eller leid fast eiendom · Sola

Om én person eide hele Risavika Havnering 14 AS, ville aksjene gitt anslagsvis 30 048 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 4,8 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.

Tjener Risavika Havnering 14 AS mer enn formuesskatten?

Egenkapitalen har gitt 10,5 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,5 % av den samme verdien, så avkastningen er 20,8 ganger formuesskatten.

Hva ble holdt tilbake i Risavika Havnering 14 AS?

Fra utgangen av 2023 til utgangen av 2025 gikk egenkapitalen ned med 872 000 kr. Selskapet tapte eller delte ut mer enn det tjente, så ingen del av overskuddet ble holdt tilbake. Formuesskatten for eierne var anslagsvis 63 720 kr i inntektsårene 2024–2025.

Hvordan har det gått med Risavika Havnering 14 AS?

Fra 2023 til 2025 falt egenkapitalen med 872 000 kr. Den langsiktige gjelden ble betalt ned med 246 000 kr. Det er i snitt tatt ut 1,1 mill. kr i året i utbytte eller konsernbidrag, 22,3 ganger utbyttet formuesskatten for én eier som eier alt krever (48 340 kr).

Hva blir formuesskatten for 2026?

Regnskapet for 2025 gir en formuesverdi på 4,4 mill. kr for inntektsåret 2026, og anslagsvis 24 696 kr i formuesskatt om én person eide alt, ned fra 30 048 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.

Hvem eier Risavika Havnering 14 AS?

Risavika Havnering 14 AS eies til slutt av AS Taurus (18,8 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia), AS Cetus (7,5 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres), AS Kassiopeia (7,4 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor), AS Pollux (5,6 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia) og J.P. Morgan SE (4,2 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.

Hvor mye formuesskatt betaler eierne av Risavika Havnering 14 AS?

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

EierAndelFormuesverdiFormuesskatt
AS Taurus gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia18,8 %896 064 kr–
AS Cetus gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres7,5 %358 107 kr–
AS Kassiopeia gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor7,4 %353 878 kr–
AS Pollux gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia5,6 %268 819 kr–
J.P. Morgan SE gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA4,2 %201 016 kr–
Kiro Invest AS gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Kassiopeia → AS Cetus3 %144 764 kr–
J.P. Morgan SE gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA3 %141 277 kr–
Skipsreder Tom Wilhelmsens Stiftelse gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Kassiopeia → AS Pollux; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA2,5 %117 002 kr–
Pareto Aksje Norge Verdipapirfond gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA2,4 %113 439 kr–
Thomas Gerner gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Uranus Holding (uten norsk id, betaler ikke norsk formuesskatt)1,9 %89 071 kr–
Folketrygdfondet gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,4 %68 843 kr–
J.P. Morgan SE gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,2 %57 614 kr–
Citibank, N.A. gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,2 %55 928 kr–
The Bank Of New York Mellon gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,1 %54 770 kr–
AS Uranus Holding gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres1 %49 939 kr–
Verdigrunnlag
6 mill. kr
Formuesverdi (80 %)
4,8 mill. kr
Formuesskatt om én person eide alt
30 048 kr

Hendelser i eierkjeden

  • RISAVIKA HAVNERING 14 AS delte anslagsvis ut 1,3 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (−136 000 kr) pluss årsresultatet 2025 (840 000 kr) minus opptjent egenkapital 2025 (−630 000 kr).
  • WILHELMSEN NEW ENERGY AS gikk fra 31 % til 0 % av aksjene i EDDA WIND ASA i 2025.
  • WILH. WILHELMSEN HOLDING ASA delte anslagsvis ut 1,5 mrd. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (8,9 mrd. kr) pluss årsresultatet 2025 (4,3 mrd. kr) minus opptjent egenkapital 2025 (11,7 mrd. kr).
  • WILH. WILHELMSEN HOLDING ASA gikk fra 51 % til 0 % av aksjene i WILNOR GOVERNMENTAL SERVICES AS i 2025.
  • WILH. WILHELMSEN HOLDING ASA gikk fra 3,8 % til 0,9 % av aksjene i WILH. WILHELMSEN HOLDING ASA i 2025.
  • TALLYMAN AS delte anslagsvis ut 627,3 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (4,8 mrd. kr) pluss årsresultatet 2025 (512,1 mill. kr) minus opptjent egenkapital 2025 (4,7 mrd. kr).
  • RISAVIKA HAVNERING 14 AS delte anslagsvis ut 825 000 kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (242 000 kr) pluss årsresultatet 2024 (447 000 kr) minus opptjent egenkapital 2024 (−136 000 kr).
  • NORSEA PROPERTY AS gikk fra 100 % til 0 % av aksjene i TANGEN 7 INVEST AS i 2024.
  • NORSEA GROUP AS gikk fra 50 % til 0 % av aksjene i NORSEA WIND HOLDING AS i 2024.
  • WILHELMSEN NEW ENERGY AS gikk fra 37,8 % til 36,6 % av aksjene i RAA INVESTMENT AS i 2024.
  • WILH. WILHELMSEN HOLDING ASA delte anslagsvis ut 1,4 mrd. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (6,9 mrd. kr) pluss årsresultatet 2024 (3,3 mrd. kr) minus opptjent egenkapital 2024 (8,9 mrd. kr).
  • TALLYMAN AS delte anslagsvis ut 554,7 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (4,9 mrd. kr) pluss årsresultatet 2024 (476,8 mill. kr) minus opptjent egenkapital 2024 (4,8 mrd. 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.