That would assume that salary is a pure function of the work you do.

Berlin has certain advantages for tech employers:

* It is an expat-friendly city

* Nightlife is great, if you like the makeshift style

* It is the epicenter of the german hacker community

* Costs of living are still lower

All these are soft factors are opportunities for employers to haggle prices down.

> But jobs which pay 100k in Munich should also pay 100k in Berlin.

Why? It's a function of supply and demand - for a long time a lot of people wanted to move to Berlin because it was cool, hip and cheap to live. So there was a steady supply of people wanting to work and live in Berlin, driving prices down for employers and since living in Berlin was (and still is) cheaper than Munich it was economically viable for employees to take a lower salary in Berlin and still come out ahead financially. Things changed a little since costs are converging a little, but as prices went up, salaries went up as well.

But you'll have a different amount of surplus money, since living costs might cost, 50k in Munich but only 40k in Berlin.