interesting, that you say salaries in Berlin are higher than in Toronto. i always thought it was other way around. can someone give ballpark numbers about Berlin fulltime and contract rates?
Contract rates can be anywhere between 500€ (6+ months contract for a relatively inexperienced freelancer) to 1200€/day for specific and short-term gigs. Grossly speaking you need to charge twice your desired net salary in order to cover all the mandatory contributions, taxes and the risk factor.