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.
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:
https://onl.nl/zzp-manifest/