Anslag · inntektsår 2025
Girotondo AS
Org.nr. 919729945 · AS · Drift av restauranter · Oslo
Aksjene i Girotondo AS gir de 33 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 3,3 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.
Tjener Girotondo AS mer enn formuesskatten?
Egenkapitalen har gitt 129,3 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,38 % av den samme verdien, så avkastningen er 344,1 ganger formuesskatten.
Hva ble holdt tilbake i Girotondo AS?
Fra utgangen av 2023 til utgangen av 2025 ble 7,1 mill. kr av overskuddet liggende i selskapet. Formuesskatten for eierne var anslagsvis 15 587 kr i inntektsårene 2024–2025. Hadde det tilbakeholdte vært tatt ut som utbytte til personlige eiere, ville utbytteskatten vært om lag 2,7 mill. kr. Den skatten er utsatt til pengene tas ut.
Hvordan har det gått med Girotondo AS?
Fra 2023 til 2025 økte egenkapitalen med 7,1 mill. kr. Bankinnskuddene falt med 88 617 kr. Det er ikke tatt ut utbytte eller konsernbidrag i perioden. Formuesskatten for én eier som eier alt krever et utbytte på 25 076 kr i året.
Hva blir formuesskatten for 2026?
Regnskapet for 2025 gir en formuesverdi på 6,7 mill. kr for inntektsåret 2026, og anslagsvis 48 404 kr i formuesskatt om én person eide alt, opp fra 15 587 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.
Hvem eier Girotondo AS?
Girotondo AS eies til slutt av Personlig eier A (30 %), Pinkerburg Holdings LTD (8,6 % gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Nye Dymax Invest AS), Personlig eier B (8,1 % gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Karlseng Holding AS og Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Karlseng Holding AS), Personlig eier C (8,1 % gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Papillon AS og Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Papillon AS) og Personlig eier D (8,1 % gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Einebær Holding AS og Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Einebær Holding AS), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.
Hvor mye formuesskatt betaler eierne av Girotondo AS?
Formuesskatten på aksjene i selskapet, regnet som om de er eierens eneste formue. Hver eier får bunnfradraget.
| Eier | Andel | Formuesverdi | Formuesskatt |
|---|---|---|---|
| Personlig eier A | 30 % | 995 613 kr | 0 kr |
| Pinkerburg Holdings LTD gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Nye Dymax Invest AS (uten norsk id, betaler ikke norsk formuesskatt) | 8,6 % | 284 285 kr | – |
| Personlig eier B gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Karlseng Holding AS; Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Karlseng Holding AS | 8,1 % | 269 964 kr | 0 kr |
| Personlig eier C gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Papillon AS; Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Papillon AS | 8,1 % | 269 964 kr | 0 kr |
| Personlig eier D gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Einebær Holding AS; Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Einebær Holding AS | 8,1 % | 269 949 kr | 0 kr |
| Personlig eier E gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Jæderen AS | 4,3 % | 142 721 kr | 0 kr |
| Personlig eier F gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Bike Invest AS → Sebrastad Holding AS; Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Sebrastad Holding AS | 3,2 % | 106 170 kr | 0 kr |
| Personlig eier G gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Periscopus AS | 2,8 % | 91 366 kr | 0 kr |
| Personlig eier H gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Eik S Holding AS → Eik Gruppen AS → Periscopus AS | 2,8 % | 91 366 kr | 0 kr |
| Personlig eier I gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Art Vandelay Industries AS | 2,5 % | 81 461 kr | 0 kr |
| Personlig eier J gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Art Vandelay Industries AS | 2,5 % | 81 461 kr | 0 kr |
| Personlig eier K gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Bramare AS → Ludv. G. Braathens Rederi AS → Brabros Holding AS | 1,9 % | 61 735 kr | 0 kr |
| Personlig eier L gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Bramare AS → Ludv. G. Braathens Rederi AS → Brabros Holding AS | 1,9 % | 61 735 kr | 0 kr |
| We Come In Peace AS gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS | 1,3 % | 44 438 kr | – |
| Personlig eier M gjennom Madein Oslo Restaurants AS → FHG Bars AS → Friends Hospitality Group Norway AS → Friends Hospitality Group AS → Bergstrøm AS | 1,1 % | 36 106 kr | 0 kr |
- Verdigrunnlag
- 4,1 mill. kr
- Formuesverdi (80 %)
- 3,3 mill. kr
- Formuesskatt for de personlige eierne samlet
- 0 kr
- Formuesskatt om én person eide alt
- 15 587 kr
Hendelser i eierkjeden
- 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.
- MADEIN OSLO RESTAURANTS AS gikk fra 100 % til 70 % av aksjene i RUGANTINO AS i 2024.
- Innskutt egenkapital i FHG BARS AS økte med 25,8 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
- 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
- Eier: We Come In Peace AS
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.