This case is different though, 75k is a very, very good salary in Germany so if they can't find rent with that then they are looking at the wrong properties. 75k is great but it won't buy luxury penthouses (same as everywhere else in the world.) If OP is telling me they can't find a normal 2 bed apartment in Munich on a 100k (assuming) income something is wrong in their search or their expectations.
Most likely pre tax. In software development range will be probably 70-95k euro, for mid to senior dev in a big city. After all taxes, contributions you are getting around 60% of this.
So mentioned 75k, will be 40k net.
I live right outside a big city. Here 50 sqm in quite a new building costs 1200 monthly.