Poland still has tax friendly system towards self employed people. Usual deal you get is 19% tax (recently raised to 23.5%) so you avoid double taxation as a company (where you first pay corporate tax and then income tax or capital gain tax as an individual).
This makes sense as you don't enjoy privileges of limited liability. Somehow most other countries have it backwards though.
The 8.5% thing you talk about is not really that great (it's revenue based so it's out once you have significant costs/partners you pay). It's done to simplify accounting. It only makes sense for small one person companies and it makes sense to incentivize people to start businesses - a wild concept in Germany (or most of other EU countries).
> The 8.5% thing you talk about is not really that great
I would be inclined to disagree — it is absolutely wonderful for solo entrepreneurs. You might say "it only makes sense for small one person companies", but that's exactly what my business is and intends to be.
You can easily run a SaaS business with 90%/80%/75% margins (gross/operating/net), which I think is really hard to beat anywhere in the world.
For people who want to stop working for "the man", become in control of their lives and earn money from a SaaS business, this is great.
The 8.5% thing you talk about is not really that great (it's revenue based so it's out once you have significant costs/partners you pay). It's done to simplify accounting. It only makes sense for small one person companies and it makes sense to incentivize people to start businesses - a wild concept in Germany (or most of other EU countries).