<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!--
This file is part of the Dutch Taxonomy (Nederlandse Taxonomie; NT)
Intellectual Property of the State of the Netherlands
Architecture: nt21
Version: 20261209.a
Release date: Thu, 06 Aug 2026 18:24:50 GMT
-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <link:roleRef xlink:href="./bd-linkroles-pre.xsd#bd_3034820a86294c719127539c45aa141c_pre" roleURI="urn:bd:linkrole:bd-lr-pre_vpb-aangifte-winst-specificaties-investeringsaftrek" xlink:type="simple" />
  <link:presentationLink xlink:role="urn:bd:linkrole:bd-lr-pre_vpb-aangifte-winst-specificaties-investeringsaftrek" xlink:type="extended">
    <link:loc xlink:href="./bd-abstracts.xsd#bd-abstr_InvestmentsTitle" xlink:label="bd_bd-abstr_InvestmentsTitle_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_DisinvestmentAdditionAmount" xlink:label="bd_bd-i_DisinvestmentAdditionAmount_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_InvestmentAllowanceSmallScaleCaribeanKingdomOfTheNetherlandsThisFinancialYear" xlink:label="bd_bd-i_InvestmentAllowanceSmallScaleCaribeanKingdomOfTheNetherlandsThisFinancialYear_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_InvestmentAllowancesPreviousYearsTotal" xlink:label="bd_bd-i_InvestmentAllowancesPreviousYearsTotal_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_InvestmentAllowanceThisFinancialYearTotal" xlink:label="bd_bd-i_InvestmentAllowanceThisFinancialYearTotal_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_InvestmentAllowanceEnvironmentalAndEnergyThisFinancialYearTotal" xlink:label="bd_bd-i_InvestmentAllowanceEnvironmentalAndEnergyThisFinancialYearTotal_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_InvestmentDeductionCalculationReinvestementReserveAddition" xlink:label="bd_bd-i_InvestmentDeductionCalculationReinvestementReserveAddition_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_InvestmentDeductionCompanyTakeOverLegacy" xlink:label="bd_bd-i_InvestmentDeductionCompanyTakeOverLegacy_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_InvestmentAllowanceSmallScaleNetherlandsThisFinancialYear" xlink:label="bd_bd-i_InvestmentAllowanceSmallScaleNetherlandsThisFinancialYear_loc" xlink:type="locator" />
    <link:loc xlink:href="./bd-abstracts.xsd#bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle" xlink:label="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_BusinessAssetMaximumInvestmentAmount" xlink:label="bd_bd-i_BusinessAssetMaximumInvestmentAmount_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_BusinessAssetEnvironmentalEnergyInvestmentInitialStartingDate" xlink:label="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentInitialStartingDate_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_BusinessAssetEnvironmentalEnergyInvestmentDescription" xlink:label="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentDescription_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_BusinessAssetEnvironmentalEnergyInvestmentPercentage" xlink:label="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentPercentage_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_BusinessAssetEnvironmentalEnergyInvestmentAllowanceThisFinancialYear" xlink:label="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentAllowanceThisFinancialYear_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_BusinessAssetEnvironmentalEnergyInvestmentPaidThisFinancialYear" xlink:label="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentPaidThisFinancialYear_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_BusinessAssetEnvironmentalEnergyInvestmentAllowancePerInvestmentAmount" xlink:label="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentAllowancePerInvestmentAmount_loc" xlink:type="locator" />
    <link:loc xlink:href="../dictionary/bd-data.xsd#bd-i_BusinessAssetInvestmentAmount" xlink:label="bd_bd-i_BusinessAssetInvestmentAmount_loc" xlink:type="locator" />
    <link:presentationArc xlink:from="bd_bd-abstr_InvestmentsTitle_loc" xlink:to="bd_bd-i_DisinvestmentAdditionAmount_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="5" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_InvestmentsTitle_loc" xlink:to="bd_bd-i_InvestmentAllowanceSmallScaleCaribeanKingdomOfTheNetherlandsThisFinancialYear_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="4" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_InvestmentsTitle_loc" xlink:to="bd_bd-i_InvestmentAllowancesPreviousYearsTotal_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="1" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_InvestmentsTitle_loc" xlink:to="bd_bd-i_InvestmentAllowanceThisFinancialYearTotal_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="7" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_InvestmentsTitle_loc" xlink:to="bd_bd-i_InvestmentAllowanceEnvironmentalAndEnergyThisFinancialYearTotal_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="2" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_InvestmentsTitle_loc" xlink:to="bd_bd-i_InvestmentDeductionCalculationReinvestementReserveAddition_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="8" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_InvestmentsTitle_loc" xlink:to="bd_bd-i_InvestmentDeductionCompanyTakeOverLegacy_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="6" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_InvestmentsTitle_loc" xlink:to="bd_bd-i_InvestmentAllowanceSmallScaleNetherlandsThisFinancialYear_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="3" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_InvestmentsTitle_loc" xlink:to="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="9" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:to="bd_bd-i_BusinessAssetMaximumInvestmentAmount_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="4" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:to="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentInitialStartingDate_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="7" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:to="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentDescription_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="2" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:to="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentPercentage_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="5" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:to="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentAllowanceThisFinancialYear_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="9" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:to="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentPaidThisFinancialYear_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="8" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:to="bd_bd-i_BusinessAssetEnvironmentalEnergyInvestmentAllowancePerInvestmentAmount_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="6" xlink:type="arc" />
    <link:presentationArc xlink:from="bd_bd-abstr_BusinessAssetEnvironmentalEnergyInvestmentSpecificationTitle_loc" xlink:to="bd_bd-i_BusinessAssetInvestmentAmount_loc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" order="3" xlink:type="arc" />
  </link:presentationLink>
</link:linkbase>