Twitch has some engineering in Berlin, Amazon pays quite well, Siemens pays quite well, as do the various car companies (basically any company with a strong IG Metall presence pays 70k+ for developers), Snowflake has some engineering in Berlin too (I work for them, you can figure out my email address fairly easily and drop me a mail if you like). Startups in Berlin generally pay 60-100k depending on seniority. Median income in Berlin is something like 18k after taxes, so maybe 30k before taxes.