Formuesskatten

Anslag · inntektsår 2025

Waterway It Solutions AS

Org.nr. 930982024 · AS · Annen teknisk konsulentvirksomhet · Bærum

Aksjene i Waterway It Solutions AS gir de 33 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 1,3 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.

Hva ble holdt tilbake i Waterway It Solutions AS?

Fra utgangen av 2023 til utgangen av 2025 ble 26 945 kr av overskuddet liggende i selskapet. Formuesskatten for eierne var anslagsvis 0 kr i inntektsårene 2024–2025. Hadde det tilbakeholdte vært tatt ut som utbytte til personlige eiere, ville utbytteskatten vært om lag 10 196 kr. Den skatten er utsatt til pengene tas ut.

Hvordan har det gått med Waterway It Solutions AS?

Fra 2023 til 2025 økte egenkapitalen med 26 945 kr.

Hva blir formuesskatten for 2026?

Regnskapet for 2025 gir en formuesverdi på 1,3 mill. kr for inntektsåret 2026, og anslagsvis 0 kr i formuesskatt om én person eide alt, det samme som i år. Anslaget er foreløpig: eierne og satsene kan endre seg.

Hvem eier Waterway It Solutions AS?

Waterway It Solutions AS eies til slutt av Skipsreder Tom Wilhelmsens Stiftelse (9,4 % gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux og Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux og Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Pollux), Personlig eier A (5,1 % gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS og Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS og Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS), J.P. Morgan SE (4,2 % gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA), Personlig eier B (4,2 % gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS og Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS og Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Tikal AS) og Personlig eier C (3,7 % gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS og Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Pimpus Holding AS og Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Pimpus Holding AS), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.

Hvor mye formuesskatt betaler eierne av Waterway It Solutions AS?

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

EierAndelFormuesverdiFormuesskatt
Skipsreder Tom Wilhelmsens Stiftelse gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Pollux9,4 %120 908 kr–
Personlig eier A gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS5,1 %65 413 kr0 kr
J.P. Morgan SE gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA4,2 %54 879 kr–
Personlig eier B gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Tikal AS4,2 %54 630 kr0 kr
Personlig eier C gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Pimpus Holding AS3,7 %48 289 kr0 kr
Personlig eier D gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Starship Norway AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Starship Norway AS3,7 %48 289 kr0 kr
J.P. Morgan SE gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA3 %38 570 kr–
Thomas Gerner gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Uranus Holding; Wilhelmsen Maritime Services Invest AS → 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 %31 134 kr–
Pareto Aksje Norge Verdipapirfond gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA2,4 %30 970 kr–
Personlig eier E gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Allora AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Allora AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Allora AS2,4 %30 905 kr0 kr
Personlig eier F gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Hetija Invest AS; Wilhelmsen Maritime Services 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 Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Hetija Invest AS2,4 %30 905 kr0 kr
Personlig eier G gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Saraswati AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Saraswati AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Saraswati AS2,4 %30 905 kr0 kr
Kiro Invest AS gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → AS Cetus; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → AS Cetus; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Cetus2,3 %29 093 kr–
Personlig eier H gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS2,1 %26 619 kr0 kr
Personlig eier I gjennom Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services Invest AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS2,1 %26 619 kr0 kr
Verdigrunnlag
1,6 mill. kr
Formuesverdi (80 %)
1,3 mill. kr
Formuesskatt for de personlige eierne samlet
0 kr
Formuesskatt om én person eide alt
0 kr

Hendelser i eierkjeden

  • Innskutt egenkapital i WILHELMSEN MARITIME SERVICES INVEST AS økte med 6 mill. kr i 2025. Det betyr ny kapital inn, for eksempel en emisjon.
  • Finansinntektene i WILHELMSEN MARITIME SERVICES INVEST AS steg fra 1 761 kr i 2024 til 1,7 mill. kr i 2025. I et selskap med lite drift er det typisk mottatt utbytte eller gevinst ved salg av aksjer.
  • 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.
  • Innskutt egenkapital i WILHELMSEN MARITIME SERVICES INVEST AS økte med 113,4 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.

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.