Merge branch 'br-30-ruling' into 'master'

add 30% ruling

See merge request !7285

source/handbook/people-operations/visas/index.html.md

@@ -71,9 +71,6 @@ To transfer an H1B Visa, GitLab needs to initiate the transfer before the team m
 1. Confirm to legal counsel when the new team member starts work at GitLab.
 1. File all documentation in BambooHR surrounding the transfer.
-
-
-
 ### Dutch work permits
 Some of our GitLabbers in the Netherlands have a "werkvergunning" or work permit under the [highly skilled migrants](https://ind.nl/en/work/Pages/Highly-skilled-migrant.aspx) category of the Immigration and Naturalization Service (IND).
@@ -84,6 +81,16 @@ Some of our GitLabbers in the Netherlands have a "werkvergunning" or work permit
 Here is a [generally but not authoritative helpful guide](http://www.expatica.com/nl/visas-and-permits/When-your-residence-permit-expires-or-you-want-to-leave-the-Netherlands_108416.html) on considerations around permit extensions.
+#### 30% Ruling in the Netherlands
+
+Employees who are recruited from abroad can indeed apply (by themselves or with help from the company) for the [30% tax ruling](https://www.expatax.nl/30ruling). However, there are some conditions which need to be checked before applying to see whether the employee is (still) eligible.
+
+1. The employee has to work as an employee.
+1. The employer and employee have to agree in writing that the 30% ruling is applicable.
+1. The employee has to transfer or be recruited from abroad to a Dutch employer.
+1. The employee has to have specific experience or expertise that is not or is rarely available in the Netherlands.
+1. The gross annual salary has to surpass a minimum (adjusted annually). 
+
 ### Right to immigrate to the Netherlands
 Everyone that meets the following requirements is welcome to move to the Netherlands (you will still need to pass the formal visa application process).