Anslag · inntektsår 2025
Wilhelmsen Ship Management (norway) AS
Org.nr. 940995329 · AS · Andre tjenester tilknyttet sjøtransport · Bærum
Aksjene i Wilhelmsen Ship Management (norway) AS gir de 33 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 6,6 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.
Tjener Wilhelmsen Ship Management (norway) AS mer enn formuesskatten?
Egenkapitalen har gitt 88 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,59 % av den samme verdien, så avkastningen er 150,2 ganger formuesskatten.
Hva ble holdt tilbake i Wilhelmsen Ship Management (norway) AS?
Fra utgangen av 2023 til utgangen av 2025 gikk egenkapitalen ned med 430 000 kr. Selskapet tapte eller delte ut mer enn det tjente, så ingen del av overskuddet ble holdt tilbake. Formuesskatten for eierne var anslagsvis 97 232 kr i inntektsårene 2024–2025.
Hvordan har det gått med Wilhelmsen Ship Management (norway) AS?
Fra 2023 til 2025 falt egenkapitalen med 430 000 kr. Bankinnskuddene økte med 7,8 mill. kr og den langsiktige gjelden ble betalt ned med 246 000 kr. Det er i snitt tatt ut 7,5 mill. kr i året i utbytte eller konsernbidrag, 96,4 ganger utbyttet formuesskatten for én eier som eier alt krever (77 426 kr).
Hva blir formuesskatten for 2026?
Regnskapet for 2025 gir en formuesverdi på 6,3 mill. kr for inntektsåret 2026, og anslagsvis 43 664 kr i formuesskatt om én person eide alt, ned fra 48 128 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.
Hvem eier Wilhelmsen Ship Management (norway) AS?
Wilhelmsen Ship Management (norway) AS eies til slutt av Skipsreder Tom Wilhelmsens Stiftelse (9,4 % gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux og Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux og Wilhelmsen Ship Management Holding 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 Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS og Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS og Wilhelmsen Ship Management Holding 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 Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA), Personlig eier B (4,2 % gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS og Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS og Wilhelmsen Ship Management Holding 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 Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS og Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Pimpus Holding AS og Wilhelmsen Ship Management Holding 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 Wilhelmsen Ship Management (norway) 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 Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Pollux | 9,4 % | 614 755 kr | – |
| Personlig eier A gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS | 5,1 % | 332 589 kr | 0 kr |
| J.P. Morgan SE gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA | 4,2 % | 279 033 kr | – |
| Personlig eier B gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Tikal AS | 4,2 % | 277 764 kr | 0 kr |
| Personlig eier C gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Pimpus Holding AS | 3,7 % | 245 524 kr | 0 kr |
| Personlig eier D gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Starship Norway AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Starship Norway AS | 3,7 % | 245 524 kr | 0 kr |
| J.P. Morgan SE gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA | 3 % | 196 109 kr | – |
| Thomas Gerner gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Uranus Holding; 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) | 2,4 % | 158 303 kr | – |
| Pareto Aksje Norge Verdipapirfond gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA | 2,4 % | 157 467 kr | – |
| Personlig eier E gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Allora AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Allora AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Allora AS | 2,4 % | 157 135 kr | 0 kr |
| Personlig eier F gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Hetija Invest AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Hetija Invest AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Hetija Invest AS | 2,4 % | 157 135 kr | 0 kr |
| Personlig eier G gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Saraswati AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Saraswati AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus → Saraswati AS | 2,4 % | 157 135 kr | 0 kr |
| Kiro Invest AS gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → AS Cetus; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → AS Cetus; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Cetus | 2,3 % | 147 923 kr | – |
| Personlig eier H gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS | 2,1 % | 135 343 kr | 0 kr |
| Personlig eier I gjennom Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS | 2,1 % | 135 343 kr | 0 kr |
- Verdigrunnlag
- 8,2 mill. kr
- Formuesverdi (80 %)
- 6,6 mill. kr
- Formuesskatt for de personlige eierne samlet
- 0 kr
- Formuesskatt om én person eide alt
- 48 128 kr
Hendelser i eierkjeden
- WILHELMSEN SHIP MANAGEMENT (NORWAY) AS delte anslagsvis ut 7,8 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (56,4 mill. kr) pluss årsresultatet 2025 (7,4 mill. kr) minus opptjent egenkapital 2025 (56,1 mill. kr).
- 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.
- WILHELMSEN SHIP MANAGEMENT (NORWAY) AS delte anslagsvis ut 7,1 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (56,5 mill. kr) pluss årsresultatet 2024 (7,1 mill. kr) minus opptjent egenkapital 2024 (56,4 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.
I eierkjeden
- Eier: Skipsreder Tom Wilhelmsens Stiftelse
- Eier: J.P. Morgan SE
- Eier: J.P. Morgan SE
- Eier: Pareto Aksje Norge Verdipapirfond
- Eier: Kiro Invest AS
- Eierandel i: Wilhelmsen Marine Personnel (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.