RGS chart of accounts

RGS code BEivKap: business equity excluding tax…

RGS group BEivKap in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.

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The short answer

RGS group BEivKap contains 7 accounts (0509010 to 0509044) and belongs in the Dutch annual accounts under Other reserves. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	BEivKap
Main group	Group assets - Equity - Capital (BEiv)
Accounts	7
Account numbers	0509010 to 0509044
Normal balance	debit and credit
Line item in the annual accounts	Other reserves
Type	equity

The accounts in RGS group BEivKap

BEivKap includes in RGS 3.8, among others, Business equity excluding tax reserves, tax equity of unincorporated business (natural persons) and Private deposits. All 7 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
0509010	BEivKapOnd	Business equity excluding tax reserves, tax equity of unincorporated business (natural persons)	Credit	Basic, Sole proprietorship/vof option, ZZP, sole proprietorship/vof only
0509030	BEivKapPrs	Private deposits	Credit	Basic, Sole proprietorship/vof option, ZZP, sole proprietorship/vof only
0509040	BEivKapPro	Private withdrawals	Debit	Basic, Sole proprietorship/vof option, ZZP, sole proprietorship/vof only
0509041	BEivKapPoc	Private cash withdrawal	Debit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only
0509042	BEivKapPng	Private withdrawal in kind and goods	Debit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only
0509043	BEivKapPbe	Private taxes	Debit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only
0509044	BEivKapPpr	Private premiums	Debit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only

How this group ends up on the balance sheet

Jaarrekening.io maps BEivKap by default to the line item Other reserves. This is a proposal based on the RGS code; the balance of all accounts in the group is added up under that line item. On the balance sheet this follows the layout of Title 9 Book 2 DCC; the group belongs to main group Group assets - Equity - Capital (BEiv).

Posting to these accounts

Of the 7 accounts in BEivKap, 5 have a normal debit balance and 2 a normal credit balance. By scheme option: 7× Basic, 7× Sole proprietorship/vof option, 3× ZZP, 7× sole proprietorship/vof only. Accounts on the other side reduce the amount of the group, for example as a correction or depreciation.

Sources

RGS 3.8 final, referentiegrootboekschema.nl

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The accuracy and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is BEivKap a debit or credit account?

The accounts of BEivKap are in RGS 3.8 normally on the debit and credit side (this differs per account, see the table).

Which annual accounts line item does BEivKap belong to?

Jaarrekening.io maps BEivKap by default to Other reserves. You can change that per account during your review.

Which account numbers belong to BEivKap?

In the RGS MKB scheme 0509010 to 0509044.

RGS codes →What is RGS? →

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