Formuesskatten

Anslag · inntektsår 2025

Vikan Næringspark Invest AS

Org.nr. 992096039 · AS · Utleie av egen eller leid fast eiendom · Kristiansund

Aksjene i Vikan Næringspark Invest AS gir de 29 personlige eierne anslagsvis 2 502 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 250,4 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.

Tjener Vikan Næringspark Invest AS mer enn formuesskatten?

Egenkapitalen har gitt 12,6 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,87 % av den samme verdien, så avkastningen er 14,5 ganger formuesskatten.

Hva ble holdt tilbake i Vikan Næringspark Invest AS?

Fra utgangen av 2023 til utgangen av 2025 gikk egenkapitalen ned med 26 mill. kr. Selskapet tapte eller delte ut mer enn det tjente, så ingen del av overskuddet ble holdt tilbake. Formuesskatten for eierne var anslagsvis 5,6 mill. kr i inntektsårene 2024–2025.

Hvordan har det gått med Vikan Næringspark Invest AS?

Fra 2023 til 2025 falt egenkapitalen med 26 mill. kr. Den langsiktige gjelden ble betalt ned med 2,8 mill. kr. Det er i snitt tatt ut 52,3 mill. kr i året i utbytte eller konsernbidrag, 12 ganger utbyttet formuesskatten for én eier som eier alt krever (4,4 mill. kr).

Hva blir formuesskatten for 2026?

Regnskapet for 2025 gir en formuesverdi på 245 mill. kr for inntektsåret 2026, og anslagsvis 2,7 mill. kr i formuesskatt om én person eide alt, ned fra 2,7 mill. kr. Anslaget er foreløpig: eierne og satsene kan endre seg.

Hvem eier Vikan Næringspark Invest AS?

Vikan Næringspark Invest AS eies til slutt av AS Taurus (18,8 % gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia og Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia og Vestbase Eiendom 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 Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia og Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia og Vestbase Eiendom 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 Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres og Vestbase Eiendom 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 Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia og Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia og Vestbase Eiendom 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 Vestbase Eiendom 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 Vikan Næringspark Invest AS?

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

EierAndelFormuesverdiFormuesskatt
AS Taurus gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia; Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia; Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia18,8 %47,1 mill. kr–
AS Cetus gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia; Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia; Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres7,5 %18,8 mill. kr–
AS Kassiopeia gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres; Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → Skips AS Tudor7,4 %18,6 mill. kr–
AS Pollux gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia; Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia; Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → Skips AS Tudor → AS Kassiopeia5,6 %14,1 mill. kr–
J.P. Morgan SE gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA4,2 %10,6 mill. kr–
Kiro Invest AS gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus; Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Kassiopeia → AS Cetus3 %7,6 mill. kr–
J.P. Morgan SE gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA3 %7,4 mill. kr–
Skipsreder Tom Wilhelmsens Stiftelse gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Kassiopeia → AS Pollux; Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA2,5 %6,1 mill. kr–
Pareto Aksje Norge Verdipapirfond gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA2,4 %6 mill. kr–
Thomas Gerner gjennom Vestbase Eiendom 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 %4,7 mill. kr–
Folketrygdfondet gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,4 %3,6 mill. kr–
J.P. Morgan SE gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,2 %3 mill. kr–
Citibank, N.A. gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,2 %2,9 mill. kr–
The Bank Of New York Mellon gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA1,1 %2,9 mill. kr–
AS Uranus Holding gjennom Vestbase Eiendom AS → Norsea Property AS → Norsea Group AS → Wilhelmsen New Energy AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres1 %2,6 mill. kr–
Verdigrunnlag
313 mill. kr
Formuesverdi (80 %)
250,4 mill. kr
Formuesskatt for de personlige eierne samlet
2 502 kr
Formuesskatt om én person eide alt
2,7 mill. kr

Hendelser i eierkjeden

  • VIKAN NÆRINGSPARK INVEST AS delte anslagsvis ut 50,1 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (106,3 mill. kr) pluss årsresultatet 2025 (43,4 mill. kr) minus opptjent egenkapital 2025 (99,6 mill. kr).
  • VESTBASE EIENDOM AS delte anslagsvis ut 23,9 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (87,9 mill. kr) pluss årsresultatet 2025 (14,2 mill. kr) minus opptjent egenkapital 2025 (78,2 mill. 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).
  • VIKAN NÆRINGSPARK INVEST AS delte anslagsvis ut 54,4 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (122,8 mill. kr) pluss årsresultatet 2024 (38 mill. kr) minus opptjent egenkapital 2024 (106,3 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).
  • 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.