You have a job offer in the Netherlands, or, you are being seconded to the Netherlands from a different country, by your current employer
Of the 2 years before your 1st working day in the Netherlands, you have lived outside the Netherlands for more than 16 months, at a distance of at least 150 km from the Dutch border
Your (proposed) salary is at least €38.347 per year or, for employees under the age of 30 who have obtained a Master's degree, at least €29.149 per year
Apply for the ruling
Process
Usually the company will apply on your behalf
It takes around 3 months to receive it on your salary, it is retroactive (up to a limited number of months)