Anslag · inntektsår 2025
Wilhelmsen Ship Management Holding AS
Org.nr. 925200425 · AS · Logistikktjenester · Bærum
Aksjene i Wilhelmsen Ship Management Holding AS gir de 33 personlige eierne anslagsvis 434 015 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 178,1 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.
Tjener Wilhelmsen Ship Management Holding AS mer enn formuesskatten?
Egenkapitalen har gitt 26,8 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,86 % av den samme verdien, så avkastningen er 31,1 ganger formuesskatten.
Hva ble holdt tilbake i Wilhelmsen Ship Management Holding AS?
Fra utgangen av 2023 til utgangen av 2025 ble 49 mill. kr av overskuddet liggende i selskapet, og 58,6 mill. kr ble delt ut. Formuesskatten for eierne var anslagsvis 3,5 mill. kr i inntektsårene 2024–2025. Hadde det tilbakeholdte vært tatt ut som utbytte til personlige eiere, ville utbytteskatten vært om lag 18,5 mill. kr. Den skatten er utsatt til pengene tas ut.
Hvordan har det gått med Wilhelmsen Ship Management Holding AS?
Fra 2023 til 2025 økte egenkapitalen med 48,2 mill. kr. Den langsiktige gjelden økte med 281 mill. kr. Det er i snitt tatt ut 29,3 mill. kr i året i utbytte eller konsernbidrag, 9,5 ganger utbyttet formuesskatten for én eier som eier alt krever (3,1 mill. kr).
Hva blir formuesskatten for 2026?
Regnskapet for 2025 gir en formuesverdi på 181,3 mill. kr for inntektsåret 2026, og anslagsvis 2 mill. kr i formuesskatt om én person eide alt, opp fra 1,9 mill. kr. Anslaget er foreløpig: eierne og satsene kan endre seg.
Hvem eier Wilhelmsen Ship Management Holding AS?
Wilhelmsen Ship Management Holding AS eies til slutt av Skipsreder Tom Wilhelmsens Stiftelse (9,4 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Pollux), Personlig eier A (5,9 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → AS Cetus → Kiro Invest AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS), Personlig eier B (5,1 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS), Personlig eier C (4,5 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Pimpus Holding AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS) og Personlig eier D (4,5 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Starship Norway AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.
Hvor mye formuesskatt betaler eierne av Wilhelmsen Ship Management Holding AS?
Formuesskatten på aksjene i selskapet, regnet som om de er eierens eneste formue. Hver eier får bunnfradraget.
| Eier | Andel | Formuesverdi | Formuesskatt |
|---|---|---|---|
| Skipsreder Tom Wilhelmsens Stiftelse gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Pollux | 9,4 % | 16,7 mill. kr | – |
| Personlig eier A gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS | 5,9 % | 10,5 mill. kr | 87 688 kr |
| Personlig eier B gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS | 5,1 % | 9 mill. kr | 72 698 kr |
| Personlig eier C gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS | 4,5 % | 8 mill. kr | 62 217 kr |
| Personlig eier D gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Starship Norway AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS | 4,5 % | 8 mill. kr | 62 217 kr |
| J.P. Morgan SE gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA | 4,2 % | 7,6 mill. kr | – |
| J.P. Morgan SE gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA | 3 % | 5,3 mill. kr | – |
| Personlig eier E gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Allora AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Allora AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Allora AS | 2,9 % | 5,1 mill. kr | 33 483 kr |
| Personlig eier F gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Hetija Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Hetija Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Hetija Invest AS | 2,9 % | 5,1 mill. kr | 33 483 kr |
| Personlig eier G gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Saraswati AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Saraswati AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Saraswati AS | 2,9 % | 5,1 mill. kr | 33 483 kr |
| Thomas Gerner gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Uranus Holding; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Uranus Holding (uten norsk id, betaler ikke norsk formuesskatt) | 2,4 % | 4,3 mill. kr | – |
| Pareto Aksje Norge Verdipapirfond gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA | 2,4 % | 4,3 mill. kr | – |
| Personlig eier H gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS | 2,4 % | 4,2 mill. kr | 24 373 kr |
| Personlig eier I gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS | 2,4 % | 4,2 mill. kr | 24 373 kr |
| Finn Wilhelmsens Stiftelse gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS | 2,1 % | 3,7 mill. kr | – |
- Verdigrunnlag
- 222,6 mill. kr
- Formuesverdi (80 %)
- 178,1 mill. kr
- Formuesskatt for de personlige eierne samlet
- 434 015 kr
- Formuesskatt om én person eide alt
- 1,9 mill. kr
Hendelser i eierkjeden
- WILHELMSEN SHIP MANAGEMENT HOLDING AS delte anslagsvis ut 35,4 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (119,7 mill. kr) pluss årsresultatet 2025 (51,1 mill. kr) minus opptjent egenkapital 2025 (135,3 mill. kr).
- Innskutt egenkapital i WILHELMSEN SHIP MANAGEMENT HOLDING AS falt med 11,5 mill. kr i 2025. Det tyder på kapitalnedsettelse, ofte med utbetaling til eierne.
- WILHELMSEN MARITIME SERVICES AS delte anslagsvis ut 181,4 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (2,7 mrd. kr) pluss årsresultatet 2025 (323 mill. kr) minus opptjent egenkapital 2025 (2,8 mrd. kr).
- Finansinntektene i WILHELMSEN MARITIME SERVICES AS steg fra 96,4 mill. kr i 2024 til 584,5 mill. kr i 2025. I et selskap med lite drift er det typisk mottatt utbytte eller gevinst ved salg av aksjer.
- 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).
- 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).
- SKIPS AS TUDOR gikk fra 2 % til 0 % av aksjene i 4HUMAN INVEST AS i 2025.
- 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).
- WILHELMSEN SHIP MANAGEMENT HOLDING AS delte anslagsvis ut 23,1 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (86,3 mill. kr) pluss årsresultatet 2024 (56,5 mill. kr) minus opptjent egenkapital 2024 (119,7 mill. kr).
- Innskutt egenkapital i WILHELMSEN SHIP MANAGEMENT HOLDING AS økte med 10,7 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
- 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).
- 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).
- SKIPS AS TUDOR delte anslagsvis ut 130 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (2,5 mrd. kr) pluss årsresultatet 2024 (108,2 mill. kr) minus opptjent egenkapital 2024 (2,5 mrd. kr).
- SKIPS AS TUDOR gikk fra 100 % til 68 % av aksjene i BANKERØD BOLIGER AS i 2024.
- SKIPS AS TUDOR gikk fra 25 % til 0 % av aksjene i WILOG HOLDING AS i 2024.
- SKIPS AS TUDOR gikk fra 13,9 % til 0 % av aksjene i OSLO LAGER INVEST AS i 2024.
- 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).
I eierkjeden
- Eier: Skipsreder Tom Wilhelmsens Stiftelse
- Eier: J.P. Morgan SE
- Eier: J.P. Morgan SE
- Eier: Pareto Aksje Norge Verdipapirfond
- Eier: Finn Wilhelmsens Stiftelse
- Eierandel i: WSM Invest AS
- Eierandel i: Wilhelmsen Ship Management (norway) 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.