<?xml version="1.0" encoding="UTF-8" standalone="yes" ?>
<!--
  This file is part of the RGS taxonomy
  Intellectual Property State of the Netherlands
  Version 20241211
  Released by the Dutch SBR Programme
  Release date Tue January 21 17:12:26 2025
-->
<link:linkbase
	xmlns:link="http://www.xbrl.org/2003/linkbase"
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xmlns:gen="http://xbrl.org/2008/generic"
	xmlns:rgs="http://www.nltaxonomie.nl/rgs/2022/xbrl/rgs-syntax-extension"
	xmlns:rj-i="http://www.nltaxonomie.nl/nt19/rj/20241211/dictionary/rj-data"
	xmlns:rj-dm="http://www.nltaxonomie.nl/nt19/rj/20241211/dictionary/rj-domains"
	xmlns:jenv-bw2-dm="http://www.nltaxonomie.nl/nt19/jenv/20241211/dictionary/jenv-bw2-domains"
	xmlns:jenv-bw2-dim="http://www.nltaxonomie.nl/nt19/jenv/20241211/dictionary/jenv-bw2-axes"
	xmlns:rj-dim="http://www.nltaxonomie.nl/nt19/rj/20241211/dictionary/rj-axes"
	xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
	xsi:schemaLocation="
		http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd
		http://www.nltaxonomie.nl/rgs/2022/xbrl/rgs-syntax-extension ../../../../2022/xbrl/rgs-syntax-extension.xsd
		http://www.nltaxonomie.nl/nt19/rj/20241211/dictionary/rj-data http://www.nltaxonomie.nl/nt19/rj/20241211/dictionary/rj-data.xsd
		http://www.nltaxonomie.nl/nt19/rj/20241211/dictionary/rj-domains http://www.nltaxonomie.nl/nt19/rj/20241211/dictionary/rj-domains.xsd
		http://www.nltaxonomie.nl/nt19/jenv/20241211/dictionary/jenv-bw2-domains http://www.nltaxonomie.nl/nt19/jenv/20241211/dictionary/jenv-bw2-domains.xsd
		http://www.nltaxonomie.nl/nt19/jenv/20241211/dictionary/jenv-bw2-axes http://www.nltaxonomie.nl/nt19/jenv/20241211/dictionary/jenv-bw2-axes.xsd
		http://www.nltaxonomie.nl/nt19/rj/20241211/dictionary/rj-axes http://www.nltaxonomie.nl/nt19/rj/20241211/dictionary/rj-axes.xsd
	">
	<link:roleRef xlink:type="simple" roleURI="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" xlink:href="../../../../2022/xbrl/rgs-arcroles.xsd#rgs_to_dts"/>
	<link:roleRef xlink:type="simple" roleURI="urn:kvk:linkrole:notes-consolidated-changes-investment-properties-breakdown" xlink:href="http://www.nltaxonomie.nl/nt19/kvk/20241211/dictionary/kvk-linkroles.xsd#kvk-lr_NotesConsolidatedChangesInvestmentPropertiesBreakdown"/>
	<link:arcroleRef xlink:type="simple" arcroleURI="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" xlink:href="../../../../2022/xbrl/rgs-arcroles.xsd#rgs_mapping"/>
	<gen:link xlink:type="extended" xlink:role="urn:kvk:linkrole:notes-consolidated-changes-investment-properties-breakdown">
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvb_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvb"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvbBwv_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvbBwv"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvbBwvVie_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvbBwvVie"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvbBwvVio_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvbBwvVio"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvbTbw_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvbTbw"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvbTbwVie_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvbTbwVie"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvbTbwVio_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvbTbwVio"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvbDfw_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvbDfw"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvbDfwVie_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvbDfwVie"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_WWviWvbDfwVio_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_WWviWvbDfwVio"/>
		<rgs:datapoint xlink:type="resource" xlink:label="rj-i_ChangesValueInvestmentProperties_dp" xlink:role="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" id="rj-i_ChangesValueInvestmentProperties_dp">
			<rgs:primary rgs:qname="rj-i:ChangesValueInvestmentProperties">
				<rgs:explicitDimension rgs:qname="rj-dim:ClassesOfInvestmentPropertiesAxis" member="rj-dm:InvestmentPropertiesMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:FinancialStatementsTypeAxis" member="jenv-bw2-dm:ConsolidatedMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:BasisOfPreparationAxis" member="jenv-bw2-dm:CommercialMember"/>
				<rgs:source>WWviWvb*</rgs:source>
			</rgs:primary>
		</rgs:datapoint>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvb_loc" xlink:to="rj-i_ChangesValueInvestmentProperties_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="1"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbBwv_loc" xlink:to="rj-i_ChangesValueInvestmentProperties_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="2"/>
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		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbTbw_loc" xlink:to="rj-i_ChangesValueInvestmentProperties_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="5"/>
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		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbTbwVio_loc" xlink:to="rj-i_ChangesValueInvestmentProperties_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="7"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbDfw_loc" xlink:to="rj-i_ChangesValueInvestmentProperties_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="8"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbDfwVie_loc" xlink:to="rj-i_ChangesValueInvestmentProperties_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="9"/>
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		<rgs:datapoint xlink:type="resource" xlink:label="rj-i_ImpairmentInvestmentPropertiesRecordedInIncomeStatement_dp" xlink:role="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" id="rj-i_ImpairmentInvestmentPropertiesRecordedInIncomeStatement_dp">
			<rgs:primary rgs:qname="rj-i:ImpairmentInvestmentPropertiesRecordedInIncomeStatement">
				<rgs:explicitDimension rgs:qname="rj-dim:ClassesOfInvestmentPropertiesAxis" member="rj-dm:InvestmentPropertiesMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:FinancialStatementsTypeAxis" member="jenv-bw2-dm:ConsolidatedMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:BasisOfPreparationAxis" member="jenv-bw2-dm:CommercialMember"/>
				<rgs:source>=GROUP(WWviWvbBwv*+WWviWvbDfw*)</rgs:source>
			</rgs:primary>
		</rgs:datapoint>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbBwv_loc" xlink:to="rj-i_ImpairmentInvestmentPropertiesRecordedInIncomeStatement_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="1"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbBwvVie_loc" xlink:to="rj-i_ImpairmentInvestmentPropertiesRecordedInIncomeStatement_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="2"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbBwvVio_loc" xlink:to="rj-i_ImpairmentInvestmentPropertiesRecordedInIncomeStatement_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="3"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbDfw_loc" xlink:to="rj-i_ImpairmentInvestmentPropertiesRecordedInIncomeStatement_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="4"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbDfwVie_loc" xlink:to="rj-i_ImpairmentInvestmentPropertiesRecordedInIncomeStatement_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="5"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbDfwVio_loc" xlink:to="rj-i_ImpairmentInvestmentPropertiesRecordedInIncomeStatement_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="6"/>
		<rgs:datapoint xlink:type="resource" xlink:label="rj-i_ImpairmentInvestmentPropertiesReversalRecordedInIncomeStatement_dp" xlink:role="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" id="rj-i_ImpairmentInvestmentPropertiesReversalRecordedInIncomeStatement_dp">
			<rgs:primary rgs:qname="rj-i:ImpairmentInvestmentPropertiesReversalRecordedInIncomeStatement">
				<rgs:explicitDimension rgs:qname="rj-dim:ClassesOfInvestmentPropertiesAxis" member="rj-dm:InvestmentPropertiesMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:FinancialStatementsTypeAxis" member="jenv-bw2-dm:ConsolidatedMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:BasisOfPreparationAxis" member="jenv-bw2-dm:CommercialMember"/>
				<rgs:source>WWviWvbTbw*</rgs:source>
			</rgs:primary>
		</rgs:datapoint>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbTbw_loc" xlink:to="rj-i_ImpairmentInvestmentPropertiesReversalRecordedInIncomeStatement_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="1"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_WWviWvbTbwVie_loc" xlink:to="rj-i_ImpairmentInvestmentPropertiesReversalRecordedInIncomeStatement_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="2"/>
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	</gen:link>
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