Formuesskatten

Anslag · inntektsår 2025

Wilhelmsen Global Business Services AS

Org.nr. 993373710 · AS · Andre tjenester tilknyttet sjøtransport · Bærum

Aksjene i Wilhelmsen Global Business Services AS gir de 33 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 27,3 mill. kr, regnet fra egenkapitalen i regnskapet for 2024.

Tjener Wilhelmsen Global Business Services AS mer enn formuesskatten?

Egenkapitalen har gitt −101,4 % avkastning i året etter selskapsskatt i snitt i 2024–2025. Formuesskatten for eierne tilsvarer 0,77 % av den samme verdien, mer enn selskapet har tjent i perioden.

Hva ble holdt tilbake i Wilhelmsen Global Business Services AS?

Fra utgangen av 2023 til utgangen av 2025 ble 39,5 mill. kr av overskuddet liggende i selskapet. Formuesskatten for eierne var anslagsvis 909 622 kr i inntektsårene 2024–2025. Hadde det tilbakeholdte vært tatt ut som utbytte til personlige eiere, ville utbytteskatten vært om lag 15 mill. kr. Den skatten er utsatt til pengene tas ut.

Hvordan har det gått med Wilhelmsen Global Business Services AS?

Fra 2023 til 2025 økte egenkapitalen med 39,5 mill. kr. Bankinnskuddene økte med 799 000 kr og den langsiktige gjelden ble betalt ned med 2,9 mill. kr. Det er ikke tatt ut utbytte eller konsernbidrag i perioden. Formuesskatten for én eier som eier alt krever et utbytte på 420 983 kr i året.

Hva blir formuesskatten for 2026?

Regnskapet for 2025 gir en formuesverdi på 93,9 mill. kr for inntektsåret 2026, og anslagsvis 992 338 kr i formuesskatt om én person eide alt, opp fra 261 683 kr. Anslaget er foreløpig: eierne og satsene kan endre seg.

Hvem eier Wilhelmsen Global Business Services AS?

Wilhelmsen Global Business Services AS eies til slutt av Skipsreder Tom Wilhelmsens Stiftelse (9,4 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Pollux), Personlig eier A (5,9 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → AS Cetus → Kiro Invest AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS), Personlig eier B (5,1 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS), Personlig eier C (4,5 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Pimpus Holding AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS) og Personlig eier D (4,5 % gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Starship Norway AS og Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.

Hvor mye formuesskatt betaler eierne av Wilhelmsen Global Business Services 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 Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Pollux; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Pollux; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Pollux9,4 %2,6 mill. kr–
Personlig eier A gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS5,9 %1,6 mill. kr0 kr
Personlig eier B gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS5,1 %1,4 mill. kr0 kr
Personlig eier C gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Pimpus Holding AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Pimpus Holding AS4,5 %1,2 mill. kr0 kr
Personlig eier D gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Starship Norway AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Starship Norway AS4,5 %1,2 mill. kr0 kr
J.P. Morgan SE gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA4,2 %1,2 mill. kr–
J.P. Morgan SE gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA3 %813 677 kr–
Personlig eier E gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Allora AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Allora AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Allora AS2,9 %782 411 kr0 kr
Personlig eier F gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Hetija Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Hetija Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Hetija Invest AS2,9 %782 411 kr0 kr
Personlig eier G gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Saraswati AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Saraswati AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Saraswati AS2,9 %782 411 kr0 kr
Thomas Gerner gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Uranus Holding; 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 %656 813 kr–
Pareto Aksje Norge Verdipapirfond gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA2,4 %653 344 kr–
Personlig eier H gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS2,4 %642 873 kr0 kr
Personlig eier I gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Cetus → Kiro Invest AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Cetus → Kiro Invest AS2,4 %642 873 kr0 kr
Finn Wilhelmsens Stiftelse gjennom Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Kassiopeia → AS Taurus → Tikal AS; Wilhelmsen Maritime Services AS → Wilh. Wilhelmsen Holding ASA → Tallyman AS → AS W Wilhelmsen → AS Tres → AS Kassiopeia → AS Taurus → Tikal AS2,1 %571 990 kr–
Verdigrunnlag
34,1 mill. kr
Formuesverdi (80 %)
27,3 mill. kr
Formuesskatt for de personlige eierne samlet
0 kr
Formuesskatt om én person eide alt
261 683 kr

Hendelser i eierkjeden

  • 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.
  • AS KASSIOPEIA delte anslagsvis ut 460 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (492,5 mill. kr) pluss årsresultatet 2025 (369,1 mill. kr) minus opptjent egenkapital 2025 (401,6 mill. kr).
  • 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.
  • AS KASSIOPEIA delte anslagsvis ut 370 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (524,4 mill. kr) pluss årsresultatet 2024 (338,1 mill. kr) minus opptjent egenkapital 2024 (492,5 mill. 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.