Einzelunternehmer is if you have eggs like Anton Schlecker who had 36000 employees as an e.K. (Eingetragener Kaufmann) without any legal umbrella.
I would say for IT: Either go Freiberuflich, or GmbH. Freiberuflich has the benefit of easier book keeping, lower tax (no Gewerbersteuer), and the drawback of liability and that you must not sell things (e.g. computers, or of the shelf software), but only own code or design. GmbH has the drawback that you need to do real book keeping, and likely need a Steuerberater.
The GbR is the default to avoid. One can do it as single founder, as long as there is no risk. But once you have more founders go for a different form.
I would say for IT: Either go Freiberuflich, or GmbH. Freiberuflich has the benefit of easier book keeping, lower tax (no Gewerbersteuer), and the drawback of liability and that you must not sell things (e.g. computers, or of the shelf software), but only own code or design. GmbH has the drawback that you need to do real book keeping, and likely need a Steuerberater.
The GbR is the default to avoid. One can do it as single founder, as long as there is no risk. But once you have more founders go for a different form.