[throwaway11460]

Business opportunities in energy, mining and manufacturing sector, extremely cheap land and it's basically third world - some people like that and for some it means additional business opportunities.

Employees can't do the tax optimization described above, but as a business you have much more options. This is the distinction basically - there are many people who want to be employed and don't want to move. Business is a legal person separate from you, it can exist anywhere you choose.

[ahmed546]

Can a freelancer optimize his taxes to the same extent as a small business owner?

Why would people want to be employed in a country like the Netherlands?

It's not like the US with crazy expensive healthcare, heck it's free over here.

[throwaway11460]

No, freelancers don't have the same options. Self employment is generally tied to your personal tax residency.

Well not everyone is a software engineer who can create products from thin air while sitting on the toilet. Some people like the stability etc.