(setq php-tag "<?php \n \n") 
(setq empty-tag " \n") 

(defsubst my/header-title ()
  "Insert buffer's file name and leave room for a description.
In `emacs-lisp-mode', this should produce the title line for library
packages."
  (insert
   (if (eq major-mode 'php-mode)
       (php-tag)
   (" \n")) 
  (concat comment-start  " Beheer van "  (and (= 1 (length comment-start)) header-prefix-string )
          (if (buffer-file-name)
              (file-name-nondirectory (buffer-file-name))
            (buffer-name))
          " " "\n"))