<?xml version="1.0" encoding="utf-8"?>

<!-- This file is part of the Dutch Taxonomy            -->
<!-- Intellectual Property State of the Netherlands     -->
<!-- Version NTP Version 1.1                            -->
<!-- Released by Dutch Taxonomy Project www.xbrl-ntp.nl -->
<!-- Release date Thu Mar  8 11:45:48 GMT 2007   -->
 
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<link:loc xlink:type="locator" xlink:href="../../burgers/bd-burgers-2005.xsd#bd-burg_CompulsoryHealthInsuranceFundContributionPaidByEntrepreneur" xlink:label="bd-burg_CompulsoryHealthInsuranceFundContributionPaidByEntrepreneur"/>
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