Health Care: self employed can choose between private and public insurance, private being less expensive for younger people (starting around 150 EUR or even lower for basic plans) but rates go up quickly when you're getting older.
Public insurance rates are related to income but are capped at a certain rate (slightly adjusted year by year), so you're not going to pay more than like 650 EUR or so, even if you're making millions. But they are more expensive to start with (I think around 300) and they offer only basic plans (no special treatment, no alternative medicine, etc.).
As you can not easily switch back from a private to a public plan, it can be a tough choice.
Retirement: when self employed, you really can opt out of retirement plans, there's no obligation.
Public insurance rates are related to income but are capped at a certain rate (slightly adjusted year by year), so you're not going to pay more than like 650 EUR or so, even if you're making millions. But they are more expensive to start with (I think around 300) and they offer only basic plans (no special treatment, no alternative medicine, etc.).
As you can not easily switch back from a private to a public plan, it can be a tough choice.
Retirement: when self employed, you really can opt out of retirement plans, there's no obligation.