Formuesskatten

Anslag · inntektsår 2025

Tananger Eiendom AS

Org.nr. 976532368 · AS · Utleie av egen eller leid fast eiendom · Sola

Om én person eide hele Tananger Eiendom AS, ville aksjene gitt anslagsvis 36 840 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 5,4 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.

Tjener Tananger Eiendom AS mer enn formuesskatten?

Egenkapitalen har gitt 7,3 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,54 % av den samme verdien, så avkastningen er 13,4 ganger formuesskatten.

Hva ble holdt tilbake i Tananger Eiendom AS?

Fra utgangen av 2023 til utgangen av 2025 ble 15 000 kr av overskuddet liggende i selskapet, og 974 000 kr ble delt ut. Formuesskatten for eierne var anslagsvis 74 248 kr i inntektsårene 2024–2025. Hadde det tilbakeholdte vært tatt ut som utbytte til personlige eiere, ville utbytteskatten vært om lag 5 676 kr. Den skatten er utsatt til pengene tas ut.

Hvordan har det gått med Tananger Eiendom AS?

Fra 2023 til 2025 økte egenkapitalen med 16 000 kr. Det er i snitt tatt ut 487 000 kr i året i utbytte eller konsernbidrag, 8,2 ganger utbyttet formuesskatten for én eier som eier alt krever (59 266 kr).

Hva blir formuesskatten for 2026?

Regnskapet for 2025 gir en formuesverdi på 5,5 mill. kr for inntektsåret 2026, og anslagsvis 35 536 kr i formuesskatt om én person eide alt, ned fra 36 840 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.

Hvem eier Tananger Eiendom AS?

Tananger Eiendom AS eies til slutt av AS Taurus (18,8 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia), AS Cetus (7,5 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres), AS Kassiopeia (7,4 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor), AS Pollux (5,6 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia og Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia) og J.P. Morgan SE (4,2 % gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.

Hvor mye formuesskatt betaler eierne av Tananger Eiendom AS?

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

EierAndelFormuesverdiFormuesskatt
AS Taurus gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia18,8 %1 mill. kr–
AS Cetus gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres7,5 %409 153 kr–
AS Kassiopeia gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor7,4 %404 322 kr–
AS Pollux gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia5,6 %307 138 kr–
J.P. Morgan SE gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA4,2 %229 669 kr–
Kiro Invest AS gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Kassiopeia → AS Cetus3 %165 400 kr–
J.P. Morgan SE gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA3 %161 415 kr–
Skipsreder Tom Wilhelmsens Stiftelse gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Kassiopeia → AS Pollux; Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA2,5 %133 680 kr–
Pareto Aksje Norge Verdipapirfond gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA2,4 %129 609 kr–
Thomas Gerner gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Uranus Holding (uten norsk id, betaler ikke norsk formuesskatt)1,9 %101 768 kr–
Folketrygdfondet gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,4 %78 657 kr–
J.P. Morgan SE gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,2 %65 827 kr–
Citibank, N.A. gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,2 %63 900 kr–
The Bank Of New York Mellon gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,1 %62 577 kr–
AS Uranus Holding gjennom Norsea Eiendom Tananger AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres1 %57 058 kr–
Verdigrunnlag
6,8 mill. kr
Formuesverdi (80 %)
5,4 mill. kr
Formuesskatt om én person eide alt
36 840 kr

Hendelser i eierkjeden

  • TANANGER EIENDOM AS delte anslagsvis ut 504 000 kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (729 000 kr) pluss årsresultatet 2025 (516 000 kr) minus opptjent egenkapital 2025 (741 000 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.
  • 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).
  • 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).
  • 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).

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.