I currently live in Berlin and recently went to the top on the Reichstag building. I thought up there it might say where the image of the Soviet Soldier was snapped but it did not. I think, based on the buildings in the background it is looking over the city and if it wasnt rubble you would see the Brandenburg Gate in the background, can anyone confirm this or know which way it actually is?
https://reconsideringrussia.files.wordpress.com/2015/05/soviet-flag-reichstag-berlin.jpg
I'm not entirely sure but I think they are standing on the south eastern part and the photographer looks south slightly east. The corner you see at the bottom of the picture would be Ebertstr./Dorotheenstr. today. So roughly here:
https://www.google.de/maps/dir/52.5182905,13.3766687//@52.5182274,13.3771239,19z?hl=de
The Brandenburg gate wasn't completely destroyed but heavily damaged. I think you can see one of the gatehouses on the picture but the gate itself pointed in another direction so you can't see the columns.
Compare with the map here (I think shades of blue indicate degree of destruction): http://www.alt-berlin.info/cgi/stp/lana.pl?nr=37&gr=5&nord=52.516265&ost=13.374636
For people who are interested two things of historical significance to this picture:
1.) This was the second time they raised the flag. The first time there was no photographer present so they staged it again.
2.) This is the unedited picture. In an edited version used for official propaganda purposes the guy at the bottom loses one of his wrist watches as this was an indication of looting.
Compare both pictures here: https://iconicphotos.wordpress.com/2009/04/22/the-red-flag-over-the-reichstag-2/