BERLIN, Jan 30 (Reuters) - Faced with a tight labour market and a shortage of workers with key software engineering skills, some German companies are looking at thousands of layoffs in Silicon Valley as an opportunity to recruit top talent. Especially with the euro at dollar parity, few European companies pay rates that compete with the hundreds of thousands of dollars on offer at California's most successful companies, but some hope cheaper healthcare and lower costs compared to hotspots like San Francisco can help. See here for a complete list of exchanges and delays