I know a lot of freelance software engineers in the Netherlands and quite a few of them do.
BV starts to make sense from about 100K turnover because you gain some tax advantages, it also makes working for larger entities easier and it allows you to charge a higher rate and to be in an easier position to work with subcontractors. It all depends on what you want, there are plenty of ZZP'ers in software development on the low end, but most of the high end will be through BV's.
What are those tax advantages, assuming that you're talking about income and not business expenses/investments? Why would making a BV enable you to charge higher rates if you're still the only 'employee' in the BV and have the same insurances?
In Switzerland and Germany there's a difference between an AG (Aktiengesellschaft) and a GmbH (Gesellschaft mit beschränkter Haftung).
Both have more or less the same tax and structural advantage (like limited liability, a far easier time to get acknowledged by social security, etc)
The main difference is capital requirements and more formality for the AG. For example: The law requires yearly external audits for an AG, while that's not necessarily the case for a GmbH.
Does Holland also make such a difference, or is BV the only such corporate form?
Note: Differences listed apply for Switzerland. It could be different in Germany.
Nice overview(s) for Germany and most other countries with comparisons where appropriate.
Regarding the AG in Germany and required regular external auditing, in my university course where I learned about the charasteristics of the most common German legal entities [0], there was no such requirement listed or talked about, maybe that's only for Switzerland?
The GmbH on the other hand requires a minimum capital of 25.000€ and is expensive to form (from the course mentioned above >1.000€ in fees for notarizations etc.) which is one reason why the "UG (haftungsbeschränkt)" (essentially "baby's first GmbH") was established a while ago.
A UG only has to have a minimum of 1€ in starting capital but has to
> "enlarge its capital by at least 25% of its annual net profit (with some adjustments), until the general minimum of €25,000 is reached (at which point the company may change its name for the more prestigious GmbH)."
What is the difference between those freelance software engineers and the Uber drivers if they are freelancing for one company only?
As far as I know, and I am happy to be corrected by somebody more knowledgeable, the famous Dutch ZZP'ers are tolerated. There is in the Dutch Law not a clarification of their legal and tax position:
Both freelancing and ZZP don't have a legal definition. It's just a business. In these cases a business of one. Without being incorporated, so if you screw up, creditors can come after your personal bank account.
BV starts to make sense from about 100K turnover because you gain some tax advantages, it also makes working for larger entities easier and it allows you to charge a higher rate and to be in an easier position to work with subcontractors. It all depends on what you want, there are plenty of ZZP'ers in software development on the low end, but most of the high end will be through BV's.