<?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   -->
 
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef xlink:type="simple" xlink:href="fs-bd-winst-zeescheepvaart-2006.xsd#winst-uit-zeescheepvaart" roleURI="http://www.belastingdienst.nl/xbrl/winst-uit-zeescheepvaart"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.belastingdienst.nl/xbrl/winst-uit-zeescheepvaart">
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_CorporationTax" xlink:label="bd-bedr_CorporationTax"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_ProfitFromShipping" xlink:label="bd-bedr_ProfitFromShipping"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_CorporationTax" xlink:to="bd-bedr_ProfitFromShipping" order="1" use="optional"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_TotalTonnageSpecification" xlink:label="bd-bedr_TotalTonnageSpecification"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShipping" xlink:to="bd-bedr_TotalTonnageSpecification" order="2"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_ProfitFromShippingSpecificationTitle" xlink:label="bd-bedr_ProfitFromShippingSpecificationTitle"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShipping" xlink:to="bd-bedr_ProfitFromShippingSpecificationTitle" order="8"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_DescriptionProfitFromShipping" xlink:label="bd-bedr_DescriptionProfitFromShipping"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShipping" xlink:to="bd-bedr_DescriptionProfitFromShipping" order="7"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_ProfitFromShippingOn20040117" xlink:label="bd-bedr_ProfitFromShippingOn20040117"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShipping" xlink:to="bd-bedr_ProfitFromShippingOn20040117" order="1"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_ProfitFromShippingSpecificationExists" xlink:label="bd-bedr_ProfitFromShippingSpecificationExists"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShipping" xlink:to="bd-bedr_ProfitFromShippingSpecificationExists" order="3" use="optional"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_RatioNetTonnage" xlink:label="bd-bedr_RatioNetTonnage"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShipping" xlink:to="bd-bedr_RatioNetTonnage" order="4"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_RatioNetTonnageEndYear" xlink:label="bd-bedr_RatioNetTonnageEndYear"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShipping" xlink:to="bd-bedr_RatioNetTonnageEndYear" order="5"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_TotalProfitFromShipping" xlink:label="bd-bedr_TotalProfitFromShipping"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShipping" xlink:to="bd-bedr_TotalProfitFromShipping" order="6"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_NetTonnageShip" xlink:label="bd-bedr_NetTonnageShip"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShippingSpecificationTitle" xlink:to="bd-bedr_NetTonnageShip" order="3" use="optional"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_TypeNetTonnageShips" xlink:label="bd-bedr_TypeNetTonnageShips"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShippingSpecificationTitle" xlink:to="bd-bedr_TypeNetTonnageShips" order="2" use="optional"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_Rate" xlink:label="bd-bedr_Rate"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShippingSpecificationTitle" xlink:to="bd-bedr_Rate" order="6"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_Profit" xlink:label="bd-bedr_Profit"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShippingSpecificationTitle" xlink:to="bd-bedr_Profit" order="7"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_PercentageParticipatingInterestInShip" xlink:label="bd-bedr_PercentageParticipatingInterestInShip"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShippingSpecificationTitle" xlink:to="bd-bedr_PercentageParticipatingInterestInShip" order="5"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_NumberOfDays" xlink:label="bd-bedr_NumberOfDays"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShippingSpecificationTitle" xlink:to="bd-bedr_NumberOfDays" order="4"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_NameShip" xlink:label="bd-bedr_NameShip"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ProfitFromShippingSpecificationTitle" xlink:to="bd-bedr_NameShip" order="1"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_TotalNetTonnage" xlink:label="bd-bedr_TotalNetTonnage"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_TotalTonnageSpecification" xlink:to="bd-bedr_TotalNetTonnage" order="2"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_TotalTonnageSpecification" xlink:to="bd-bedr_TypeNetTonnageShips" order="1"/>
  </link:presentationLink>
</link:linkbase>
