Rebel Galaxy

Link: http://store.steampowered.com/app/290300

First 2 videos there show enough.

But still, a nice review on their steam:
If you loved Freelancer, Rebel Galaxy is the game you've been waiting for
After playing 40+ hours and not even completing the main story (by choice), this game has content literally for daysthe procedural generation manages to be varied enough that you don't feel that you're repeating the same mission over and over.Heavy customization of ships, 21 playable ships and I've maybe flown half of them, and the ability to customize nearly every aspect of your ship.Solid trading / economy engine, merchants guild faction that specializes in trade, Space truck to your hearts content.Did I mention broadside combat
Pull up alongside a menacing dreadnaught and unleash hell with up to 20 broadsides, and watch their hull melt before the glow of your might cannons.Solid dialog engine, reminiscent of Freelancer, new in this system the barkeep my have some tips for you, looking for your next score slip the bartender some credits and he may let you in on some secrets. need some help elbow up to the local mercenary, talk shop or hire them to be your wingman.I can't speak highly enough of this game. look forward to seeing this franchise continue into the future.

Looks like I will try it when I get a chance I post it here because it shows it's on PC as well.
-Mike

Released on 20 October, it already got some nice patches up (like reverse thrust) and I'm gonna try it now

Current version is:
GOG patch version (2.3.0.7) and Steam Patch version (1.06)

Edit:
This game feels pretty amazing, it's not really as 3D (up and down) as Freelancer but it makes things simpler, afterall FL isn't really a 3D game either, all empty above n under.
Edit2:
It does have a part of 3D combat system, just discovered it later in-game.