RGS chart of accounts

RGS code WBelBgr: deferred taxes, taxes on…

RGS group WBelBgr in the reference ledger scheme 3.8, with account numbers, debit or credit and the item in the Dutch annual accounts.

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The short answer

RGS group WBelBgr contains 5 accounts (9101005 up to and including 9101030) and belongs under 15. Taxes on result in the Dutch annual accounts. The normal balance is debit.

Updated 30 October 2026

Key facts

RGS group	WBelBgr
Main group	Taxes (WBel)
Accounts	5
Account numbers	9101005 up to and including 9101030
Normal balance	debit
Item in the Dutch annual accounts	15. Taxes on result

The accounts in RGS group WBelBgr

WBelBgr in RGS 3.8 includes, among others, Deferred taxes, taxes on profit or loss and Taxes from current financial year, taxes on profit or loss. All 5 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
9101005	WBelBgrLab	Deferred taxes, taxes on profit or loss	Debit	Basic, BV only
9101010	WBelBgrBgr	Taxes from current financial year, taxes on profit or loss	Debit	Basic, BV only
9101020	WBelBgrBuv	Taxes from previous financial years, taxes on profit or loss	Debit	Basic, BV only
9101025	WBelBgrWlb	Impairment of deferred tax assets	Debit	Basic, BV only
9101030	WBelBgrOvb	Other taxes, taxes on profit or loss	Debit	Basic, BV only

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBelBgr by default to the item 15. Taxes on result. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. In the profit and loss account by nature (model E) this is the classification of Title 9 Book 2 DCC; the group belongs to main group Taxes (WBel).

Posting to these accounts

Of the 5 accounts in WBelBgr, 5 normally have a debit balance and 0 a credit balance. Per scheme option: 5× Basic, 5× BV only. An entry on the other side reduces the balance.

You book costs and income in the financial year to which they relate, even if the payment falls in a different year. At the end of the year, the balances of this group go to the profit and loss account and not to the balance sheet.

Sources

RGS 3.8 final version, referentiegrootboekschema.nl

Legal notice: this information is of a general nature and does not replace tax or legal advice or an accountant's audit. The substantive correctness and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is WBelBgr a debit or credit account?

The accounts of WBelBgr normally have a debit balance in RGS 3.8.

Which item of the Dutch annual accounts does WBelBgr belong to?

By default, Jaarrekening.io assigns WBelBgr to 15. Taxes on result. When reviewing, you can change that per account.

Which account numbers belong to WBelBgr?

In the RGS MKB scheme 9101005 up to and including 9101030.

RGS codes →What is RGS? →

Preparing Dutch annual accounts?

Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.

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