Formuesskatten

Anslag · inntektsår 2025

Paresa Elisenberg AS

Org.nr. 917518262 · AS · Drift av restauranter · Oslo

Aksjene i Paresa Elisenberg AS gir de 37 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 5 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.

Tjener Paresa Elisenberg AS mer enn formuesskatten?

Egenkapitalen har gitt 117,3 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,52 % av den samme verdien, så avkastningen er 227,3 ganger formuesskatten.

Hva ble holdt tilbake i Paresa Elisenberg AS?

Fra utgangen av 2023 til utgangen av 2025 gikk egenkapitalen ned med 83 253 kr. Selskapet tapte eller delte ut mer enn det tjente, så ingen del av overskuddet ble holdt tilbake. Formuesskatten for eierne var anslagsvis 65 235 kr i inntektsårene 2024–2025.

Hvordan har det gått med Paresa Elisenberg AS?

Fra 2023 til 2025 falt egenkapitalen med 83 253 kr. Bankinnskuddene økte med 733 518 kr. Det er i snitt tatt ut 7,4 mill. kr i året i utbytte eller konsernbidrag, 143,1 ganger utbyttet formuesskatten for én eier som eier alt krever (51 437 kr).

Hva blir formuesskatten for 2026?

Regnskapet for 2025 gir en formuesverdi på 5 mill. kr for inntektsåret 2026, og anslagsvis 30 596 kr i formuesskatt om én person eide alt, ned fra 31 973 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.

Hvem eier Paresa Elisenberg AS?

Paresa Elisenberg AS eies til slutt av Pinkerburg Holdings LTD (12,2 % gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Nye Dymax Invest AS og FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Nye Dymax Invest AS), Personlig eier A (11,6 % gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Karlseng Holding AS og Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Karlseng Holding AS og FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Karlseng Holding AS), Personlig eier B (11,6 % gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Papillon AS og Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Papillon AS og FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Papillon AS), Personlig eier C (11,6 % gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Einebær Holding AS og Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Einebær Holding AS og FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Einebær Holding AS) og Personlig eier D (6,1 % gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Jæderen AS og FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Jæderen AS), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.

Hvor mye formuesskatt betaler eierne av Paresa Elisenberg AS?

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

EierAndelFormuesverdiFormuesskatt
Pinkerburg Holdings LTD gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Nye Dymax Invest AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Nye Dymax Invest AS (uten norsk id, betaler ikke norsk formuesskatt)12,2 %606 645 kr–
Personlig eier A gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Karlseng Holding AS; Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Karlseng Holding AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Karlseng Holding AS11,6 %573 906 kr0 kr
Personlig eier B gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Papillon AS; Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Papillon AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Papillon AS11,6 %573 906 kr0 kr
Personlig eier C gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Einebær Holding AS; Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Einebær Holding AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Einebær Holding AS11,6 %573 872 kr0 kr
Personlig eier D gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Jæderen AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Jæderen AS6,1 %304 557 kr0 kr
Personlig eier E gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Sebrastad Holding AS; Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Sebrastad Holding AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Sebrastad Holding AS4,5 %222 110 kr0 kr
Personlig eier F gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Periscopus AS; Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Periscopus AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Periscopus AS4 %200 310 kr0 kr
Personlig eier G gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Periscopus AS; Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Periscopus AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Periscopus AS4 %200 310 kr0 kr
Personlig eier H gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Art Vandelay Industries AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Art Vandelay Industries AS3,5 %173 832 kr0 kr
Personlig eier I gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Art Vandelay Industries AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Art Vandelay Industries AS3,5 %173 832 kr0 kr
Personlig eier J gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Bramare AS → Ludv. G. Braathens Rederi AS → Brabros Holding AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Bramare AS → Ludv. G. Braathens Rederi AS → Brabros Holding AS2,7 %131 738 kr0 kr
Personlig eier K gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Bramare AS → Ludv. G. Braathens Rederi AS → Brabros Holding AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Bramare AS → Ludv. G. Braathens Rederi AS → Brabros Holding AS2,7 %131 738 kr0 kr
We Come In Peace AS gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS1,9 %94 827 kr–
Personlig eier L gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Bergstrøm AS; FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Bergstrøm AS1,6 %77 048 kr0 kr
HCH Kapital AS gjennom Thai Market Oslo AS → FHG Restaurants AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → HCH Finans AS1,3 %66 674 kr–
Verdigrunnlag
6,2 mill. kr
Formuesverdi (80 %)
5 mill. kr
Formuesskatt for de personlige eierne samlet
0 kr
Formuesskatt om én person eide alt
31 973 kr

Hendelser i eierkjeden

  • PARESA ELISENBERG AS delte anslagsvis ut 6,7 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (5,9 mill. kr) pluss årsresultatet 2025 (6,7 mill. kr) minus opptjent egenkapital 2025 (5,9 mill. kr).
  • THAI MARKET OSLO AS delte anslagsvis ut 12,5 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (16,1 mill. kr) pluss årsresultatet 2025 (12,3 mill. kr) minus opptjent egenkapital 2025 (15,9 mill. kr).
  • Innskutt egenkapital i FRIENDS HOSPITALITY GROUP NORWAY AS økte med 51,3 mill. kr i 2025. Det betyr ny kapital inn, for eksempel en emisjon.
  • Innskutt egenkapital i FRIENDS HOSPITALITY GROUP AS falt med 27 mill. kr i 2025. Det tyder på kapitalnedsettelse, ofte med utbetaling til eierne.
  • Innskutt egenkapital i EIK S HOLDING AS økte med 19,9 mill. kr i 2025. Det betyr ny kapital inn, for eksempel en emisjon.
  • EIK S HOLDING AS gikk fra 49,4 % til 47,9 % av aksjene i EIK SERVERING AS i 2025.
  • PARESA ELISENBERG AS delte anslagsvis ut 8 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (5,9 mill. kr) pluss årsresultatet 2024 (8 mill. kr) minus opptjent egenkapital 2024 (5,9 mill. kr).
  • THAI MARKET OSLO AS delte anslagsvis ut 14,2 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (16,1 mill. kr) pluss årsresultatet 2024 (14,2 mill. kr) minus opptjent egenkapital 2024 (16,1 mill. kr).
  • Innskutt egenkapital i FHG RESTAURANTS AS økte med 343,9 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
  • Finansinntektene i FHG RESTAURANTS AS steg fra −1 mill. kr i 2023 til 53,7 mill. kr i 2024. I et selskap med lite drift er det typisk mottatt utbytte eller gevinst ved salg av aksjer.
  • Innskutt egenkapital i FRIENDS HOSPITALITY GROUP NORWAY AS økte med 26 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
  • Finansinntektene i FRIENDS HOSPITALITY GROUP NORWAY AS steg fra 33,1 mill. kr i 2023 til 150,9 mill. kr i 2024. I et selskap med lite drift er det typisk mottatt utbytte eller gevinst ved salg av aksjer.
  • FRIENDS HOSPITALITY GROUP AS delte anslagsvis ut 23,5 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (−17,3 mill. kr) pluss årsresultatet 2024 (−8,8 mill. kr) minus opptjent egenkapital 2024 (−49,6 mill. kr).
  • Innskutt egenkapital i FRIENDS HOSPITALITY GROUP AS økte med 46,8 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
  • Innskutt egenkapital i EIK GRUPPEN AS økte med 24,6 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.

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.