People often forget that 10X does not (only) mean quantity, but most of all quality.
Also thinking in factors may not be the right approach here. We should look at it in a more binary way: Can a developer achieve the requirements or not? In most cases the magnitude of skill shows in what a developer can solve at all, not how fast he/she can solve it.
Memory safety issues are bugs. Do you know any programmer that does not occasionally create bugs? Don't forget tight schedules, low budgets, ...
Also rust is just what you propose that - a programming language integrated with heavy verification of safeness built-in. Because occasionally someone writes c code without using all available tools to verify the code it is better to have it built in.
No it's like you leasing your house. Selling the house to a third party. One party (your buyer) owns the house. The original owner also owns the same house, since he only leased it to you.
But houses are non- distinguishable. You don't need to give him back exactly that house, just an identical one.
39k EUR a year in Austria is 33% tax+insurance+pension:
20% "forced savings" (Pension + Vorsorgekasse)
7% health insurance
6% income tax
But 39k a year is definitely not a freelance programmer in Austria.
80-120k is the average I see at my colleagues and enterprise customers for freelance programmers with regular working hours compared to regular employees (5 week vacation, sick absence, ...). I know people scratching at 200k, but they are senior consultants.
So a more realistic view would be 100k 40,5% tax+insurance+pension
15% "forced savings" (Pension + Vorsorgekasse)
6% health insurance
19,6% income tax
This calculation assumes that you do not really have significant expenses of business. Having those actually makes the picture look worse.
You can calculate here for yourself, no "cheating" required:
https://abrechnen.wko.at (official chamber of commerce calculator)
A GmbH is always better at 220k+/year. But there may be reasons you would want one earlier (liability, employees, IP, investments, ...)
Employing people in Austria is expensive ("cost of labor"). Beeing self employed is not bad, if you factor in benefits and costs of life and quality of life.
"Capital gains" through GmbH is 25% KÖSt (Körperschaftssteuer) and then 27,25% KESt on Profit. The highest VAT rate is 20%, there are also lower ones. This results in 56.35% percent including VAT (1-((1-25%)(1-27.25%)(1-20%)).
If you go through income tax as a freelancer this is even lower when you claim the default deductibles (Pauschalierung), which is common in IT jobs, because you have very low expenses. The later is also cheaper if you factor in health insurance.
Also thinking in factors may not be the right approach here. We should look at it in a more binary way: Can a developer achieve the requirements or not? In most cases the magnitude of skill shows in what a developer can solve at all, not how fast he/she can solve it.