A Berlin-headquartered B2B SaaS firm hit Series A at €4M ARR. The German entity continued to hold IP and run sales. The founders needed to scale engineering from twelve to forty in eighteen months without taking on Berlin-rate salaries. Tallinn was option A; Lisbon option B; Chișinău emerged late after a recommendation from a Romanian peer.
The decision turned on four axes. The MITP 7% turnover regime gave a predictable, all-in tax that bundled the IT specialist payroll taxes the founders cared about. The senior developer pool in Chișinău was deeper than they had assumed. The time-zone overlap with Berlin was full. Fully-loaded engineering cost was around 30% of Berlin equivalent for senior roles. SEPA had just gone live in Moldova, removing the historical EUR-banking friction.