Formuesskatten

Anslag · inntektsår 2025

Eldøyane Næringspark AS

Org.nr. 932213303 · AS · Utleie av egen eller leid fast eiendom · Stord

Aksjene i Eldøyane Næringspark AS gir de personlige eieren anslagsvis 96 562 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 87,3 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.

Tjener Eldøyane Næringspark AS mer enn formuesskatten?

Egenkapitalen har gitt 6,5 % avkastning i året etter selskapsskatt i snitt i 2025. Formuesskatten for eierne tilsvarer 0,84 % av den samme verdien, så avkastningen er 7,7 ganger formuesskatten.

Hva ble holdt tilbake i Eldøyane Næringspark AS?

Fra utgangen av 2024 til utgangen av 2025 gikk egenkapitalen ned med 2,9 mill. kr. Selskapet tapte eller delte ut mer enn det tjente, så ingen del av overskuddet ble holdt tilbake. Formuesskatten for eierne var anslagsvis 922 106 kr i inntektsåret 2025.

Hvordan har det gått med Eldøyane Næringspark AS?

Fra 2024 til 2025 falt egenkapitalen med 2,9 mill. kr. Bankinnskuddene økte med 2,3 mill. kr og den langsiktige gjelden ble betalt ned med 4,7 mill. kr. Det er i snitt tatt ut 10 mill. kr i året i utbytte eller konsernbidrag, 6,7 ganger utbyttet formuesskatten for én eier som eier alt krever (1,5 mill. kr).

Hva blir formuesskatten for 2026?

Regnskapet for 2025 gir en formuesverdi på 85 mill. kr for inntektsåret 2026, og anslagsvis 894 711 kr i formuesskatt om én person eide alt, ned fra 922 106 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.

Hvem eier Eldøyane Næringspark AS?

Eldøyane Næringspark AS eies til slutt av Kjell Inge Røkke (13,1 % gjennom Aker Solutions Holding AS → Aker Solutions ASA → Aker Holding AS → Aker ASA → TRG Holding AS → The Resource Group TRG AS), Folketrygdfondet (4,7 % gjennom Aker Solutions Holding AS → Aker Solutions ASA → Aker Holding AS → Aker ASA og Aker Solutions Holding AS → Aker Solutions ASA og Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA), Skipsreder Tom Wilhelmsens Stiftelse (4 % gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux og Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux og Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Pollux), Kiro Invest AS (3,7 % gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus og Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus og Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Cetus) og Tikal AS (2,5 % gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus og Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus og Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.

Hvor mye formuesskatt betaler eierne av Eldøyane Næringspark AS?

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

EierAndelFormuesverdiFormuesskatt
Kjell Inge Røkke gjennom Aker Solutions Holding AS → Aker Solutions ASA → Aker Holding AS → Aker ASA → TRG Holding AS → The Resource Group TRG AS. Eier også aksjer i Old Kværner Invest AS (100 %), Våningshuset AS (100 %)13,1 %11,4 mill. kr96 562 kr
Folketrygdfondet gjennom Aker Solutions Holding AS → Aker Solutions ASA → Aker Holding AS → Aker ASA; Aker Solutions Holding AS → Aker Solutions ASA; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA4,7 %4,1 mill. kr–
Skipsreder Tom Wilhelmsens Stiftelse gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Pollux4 %3,5 mill. kr–
Kiro Invest AS gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Cetus3,7 %3,2 mill. kr–
Tikal AS gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus2,5 %2,2 mill. kr–
AS Taurus gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor → AS Kassiopeia2,2 %1,9 mill. kr–
J.P. Morgan SE gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA2,1 %1,8 mill. kr–
Pimpus Holding AS gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus1,6 %1,4 mill. kr–
Starship Norway AS gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus1,6 %1,4 mill. kr–
Citibank, N.A. gjennom Aker Solutions Holding AS → Aker Solutions ASA → Aker Holding AS → Aker ASA; Aker Solutions Holding AS → Aker Solutions ASA; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,5 %1,4 mill. kr–
J.P. Morgan SE gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,5 %1,3 mill. kr–
J.P. Morgan SE gjennom Aker Solutions Holding AS → Aker Solutions ASA1,2 %1,1 mill. kr–
Morgan Stanley & Co. LLC gjennom Aker Solutions Holding AS → Aker Solutions ASA1,2 %1 mill. kr–
Thomas Gerner gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Uranus Holding; Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Uranus Holding (uten norsk id, betaler ikke norsk formuesskatt)1,2 %1 mill. kr–
Pareto Aksje Norge Verdipapirfond gjennom Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,2 %1 mill. kr–
Verdigrunnlag
109,1 mill. kr
Formuesverdi (80 %)
87,3 mill. kr
Formuesskatt om én person eide alt
922 106 kr

Hendelser i eierkjeden

  • ELDØYANE NÆRINGSPARK AS delte anslagsvis ut 10 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (11,3 mill. kr) pluss årsresultatet 2025 (7,1 mill. kr) minus opptjent egenkapital 2025 (8,5 mill. kr).
  • AKER SOLUTIONS HOLDING AS delte anslagsvis ut 3,2 mrd. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (14 mrd. kr) pluss årsresultatet 2025 (549,2 mill. kr) minus opptjent egenkapital 2025 (11,3 mrd. kr).
  • AKER SOLUTIONS ASA delte anslagsvis ut 1,5 mrd. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (540 mill. kr) pluss årsresultatet 2025 (4,1 mrd. kr) minus opptjent egenkapital 2025 (3,1 mrd. kr).
  • WILHELMSEN NEW ENERGY AS gikk fra 31 % til 0 % av aksjene i EDDA WIND ASA i 2025.
  • 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.
  • AKER SOLUTIONS ASA delte anslagsvis ut 12 mrd. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (11,1 mrd. kr) pluss årsresultatet 2024 (1,5 mrd. kr) minus opptjent egenkapital 2024 (540 mill. kr).
  • NORSEA PROPERTY AS gikk fra 100 % til 0 % av aksjene i TANGEN 7 INVEST AS i 2024.
  • NORSEA GROUP AS gikk fra 50 % til 0 % av aksjene i NORSEA WIND HOLDING AS i 2024.
  • WILHELMSEN NEW ENERGY AS gikk fra 37,8 % til 36,6 % av aksjene i RAA INVESTMENT AS i 2024.
  • 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).

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.