Formuesskatten

Anslag · inntektsår 2025

Wilhelmsen Marine Personnel (norway) AS

Org.nr. 954630668 · AS · Utleie av arbeidskraft og andre personaladministrative tjenester · Bærum

Aksjene i Wilhelmsen Marine Personnel (norway) AS gir de 33 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 4,1 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.

Tjener Wilhelmsen Marine Personnel (norway) AS mer enn formuesskatten?

Egenkapitalen har gitt 3,9 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,46 % av den samme verdien, så avkastningen er 8,5 ganger formuesskatten.

Hva ble holdt tilbake i Wilhelmsen Marine Personnel (norway) AS?

Fra utgangen av 2023 til utgangen av 2025 gikk egenkapitalen opp med 0 kr. Selskapet tapte eller delte ut mer enn det tjente, så ingen del av overskuddet ble holdt tilbake. Formuesskatten for eierne var anslagsvis 47 648 kr i inntektsårene 2024–2025.

Hvordan har det gått med Wilhelmsen Marine Personnel (norway) AS?

Fra 2023 til 2025 økte bankinnskuddene med 4,4 mill. kr. Det er i snitt tatt ut 201 089 kr i året i utbytte eller konsernbidrag, 5,3 ganger utbyttet formuesskatten for én eier som eier alt krever (37 844 kr).

Hva blir formuesskatten for 2026?

Regnskapet for 2025 gir en formuesverdi på 4,1 mill. kr for inntektsåret 2026, og anslagsvis 22 124 kr i formuesskatt om én person eide alt, ned fra 23 524 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.

Hvem eier Wilhelmsen Marine Personnel (norway) AS?

Wilhelmsen Marine Personnel (norway) AS eies til slutt av Skipsreder Tom Wilhelmsens Stiftelse (8 % gjennom Wilhelmsen Ship Management (norway) AS → 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 (norway) AS → 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 (norway) 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 (7,5 % gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus og Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus og Wilhelmsen Ship Management (norway) 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 (5 % gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus og Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus og Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus), AS Taurus (4,5 % gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia og Wilhelmsen Ship Management (norway) 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 J.P. Morgan SE (4,2 % gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.

Hvor mye formuesskatt betaler eierne av Wilhelmsen Marine Personnel (norway) 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 Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux; Wilhelmsen Ship Management (norway) AS → 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 (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Pollux8 %330 418 kr–
Kiro Invest AS gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Cetus7,5 %307 673 kr–
Tikal AS gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus5 %207 530 kr–
AS Taurus gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor → AS Kassiopeia4,5 %184 407 kr–
J.P. Morgan SE gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA4,2 %174 583 kr–
Pimpus Holding AS gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus3,2 %129 706 kr–
Starship Norway AS gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus3,2 %129 706 kr–
J.P. Morgan SE gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA3 %122 700 kr–
Thomas Gerner gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Uranus Holding; Wilhelmsen Ship Management (norway) 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)2,4 %99 045 kr–
Pareto Aksje Norge Verdipapirfond gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA2,4 %98 522 kr–
AS Cetus gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia2,3 %93 557 kr–
Allora AS gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus2 %83 012 kr–
Hetija Invest AS gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus2 %83 012 kr–
Saraswati AS gjennom Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia → AS Taurus2 %83 012 kr–
Personlig eier gjennom Wilhelmsen Ship Management (norway) 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 (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor; Wilhelmsen Ship Management (norway) AS → Wilhelmsen Ship Management Holding AS → Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Kassiopeia → AS Cetus → Kiro Invest AS1,7 %71 767 kr0 kr
Verdigrunnlag
5,1 mill. kr
Formuesverdi (80 %)
4,1 mill. kr
Formuesskatt for de personlige eierne samlet
0 kr
Formuesskatt om én person eide alt
23 524 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).
  • 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).

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.