I have a 260L tank with a 300w heater. I have it sited right next to the filter inlet pipe so the water circulation around the heater is good.
The filter is kept hot for the bacteria and the inlet pressure shoots the water round the tank, almost as good as an inline but less chance of leaks.
One last thing, go for a terrapin heater, they come with a plastic guard that keeps plec's and the like from burning themselves.