Anslag · inntektsår 2025
Hecla Emissions Management AS
Org.nr. 931050370 · AS · Annen teknisk konsulentvirksomhet · Bærum
Om én person eide hele Hecla Emissions Management AS, ville aksjene gitt anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 1,7 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.
Hva ble holdt tilbake i Hecla Emissions Management AS?
Fra utgangen av 2023 til utgangen av 2025 ble 16,9 mill. kr av overskuddet liggende i selskapet, og 307 332 kr ble delt ut. 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 6,4 mill. kr. Den skatten er utsatt til pengene tas ut.
Hvordan har det gått med Hecla Emissions Management AS?
Fra 2023 til 2025 økte egenkapitalen med 16,9 mill. kr. Bankinnskuddene økte med 18,7 mill. kr.
Hva blir formuesskatten for 2026?
Regnskapet for 2025 gir en formuesverdi på 8,4 mill. kr for inntektsåret 2026, og anslagsvis 65 261 kr i formuesskatt om én person eide alt, opp fra 0 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.
Hvem eier Hecla Emissions Management AS?
Hecla Emissions Management AS eies til slutt av Affinity Shipping International LTD (50 %), Skipsreder Tom Wilhelmsens Stiftelse (4 % gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux og WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux og WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Pollux), Kiro Invest AS (3,7 % gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus og WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus og WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Cetus), Tikal AS (2,5 % gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus og WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus og WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus) og AS Taurus (2,2 % gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia og WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor → AS Kassiopeia), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.
Hvor mye formuesskatt betaler eierne av Hecla Emissions Management AS?
Formuesskatten på aksjene i selskapet, regnet som om de er eierens eneste formue. Hver eier får bunnfradraget.
| Eier | Andel | Formuesverdi | Formuesskatt |
|---|---|---|---|
| Affinity Shipping International LTD (uten norsk id, betaler ikke norsk formuesskatt) | 50 % | 841 705 kr | – |
| Skipsreder Tom Wilhelmsens Stiftelse gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Pollux | 4 % | 67 628 kr | – |
| Kiro Invest AS gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Cetus | 3,7 % | 62 005 kr | – |
| Tikal AS gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus | 2,5 % | 42 476 kr | – |
| AS Taurus gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor → AS Kassiopeia | 2,2 % | 37 743 kr | – |
| J.P. Morgan SE gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA | 2,1 % | 35 733 kr | – |
| Pimpus Holding AS gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus | 1,6 % | 26 548 kr | – |
| Starship Norway AS gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus | 1,6 % | 26 548 kr | – |
| J.P. Morgan SE gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA | 1,5 % | 25 114 kr | – |
| Thomas Gerner gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Uranus Holding; WSM Invest AS → Wilhelmsen Ship Management Holding 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) | 1,2 % | 20 272 kr | – |
| Pareto Aksje Norge Verdipapirfond gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA | 1,2 % | 20 165 kr | – |
| AS Cetus gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor → AS Kassiopeia | 1,1 % | 17 883 kr | – |
| Allora AS gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus | 1 % | 16 990 kr | – |
| Hetija Invest AS gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus | 1 % | 16 990 kr | – |
| Saraswati AS gjennom WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; WSM Invest AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus | 1 % | 16 990 kr | – |
- Verdigrunnlag
- 2,1 mill. kr
- Formuesverdi (80 %)
- 1,7 mill. kr
- Formuesskatt om én person eide alt
- 0 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).
- Innskutt egenkapital i WSM INVEST AS økte med 50,3 mill. kr i 2024. Det betyr ny kapital inn, for eksempel en emisjon.
- 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).
I eierkjeden
- Eier: Skipsreder Tom Wilhelmsens Stiftelse
- Eier: Kiro Invest AS
- Eier: Tikal AS
- Eier: AS Taurus
- Eier: J.P. Morgan SE
- Eier: Pimpus Holding AS
- Eier: Starship Norway AS
- Eier: J.P. Morgan SE
- Eier: Pareto Aksje Norge Verdipapirfond
- Eier: AS Cetus
- Eier: Allora AS
- Eier: Hetija Invest AS
- Eier: Saraswati 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.