OOP will let you express this kind of problem from a data modeling perspective (List<T> on each type), but from a serialization and dependency perspective you have to pick a "winner". In banking, it is unclear which type should be king.
The relational approach is to use a join table. Model the actual relationship itself and its relevant attributes (role on the account, beneficiary %, etc). This also handles any arbitrary graph of accounts and customers, assuming you are using a modern database engine that supports with recursive & cycle keywords.
ORMs will blow up on this kind of thing without special handling.