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When you take into consideration taxes and social security; you will be taxed at an effective taxrate of around 40% for a salary of 40k euro. To get around taxes, you need to work as a contractor, and use some copyright law on the time you spend coding (you create something) which cuts the taxrate for that time in half.

Low Cost of living is true if you find a cheap enough place to live, but due to Russia's invasion, housing just isn't that cheap unless you know where to look for and are from Poland. I called 20 people just to be able to check a single apartment out.

50k isn't good for a senior role either; new grad salary in Germany in 2020 was around 60k gross.