How to write an excellent resignation letter. Whatever the language, the sentiment is the same: I'm outta here. However, as a professional person, you need to express that maturely and firmly__ideally, one that doesn't alienate anyone at the job you're leaving. I'm sure we all have that fantasy where we tell off everyone who wronged us on the way out the door, but that person in the fantasy/movie/TV show never seems to have to live with the consequences afterward.
You want your intent to be as direct as possible. You are leaving, plain and simple. There's no need to mention where you're going. You can discuss that with your boss (though you're not obligated to do so) and your colleagues if you want, but there's little purpose for including that in your resignation letter. That's especially true if you're moving over to a competitor__you don't want to create ill will in this letter or cause any drama.