We present a new geometric approach to the flavour decomposition of an arbitrary soft supersymmetry-breaking sector in the MSSM. Our approach is based on the geometry that results from the quark and lepton Yukawa couplings, and enables us to derive the necessary and sufficient conditions for a linearly-independent basis of matrices related to the completeness of the internal [SU(3) circle times U(1)](5) flavour space. In a second step, we calculate the effective Yukawa couplings that are enhanced at large values of tan beta for general soft supersymmetry-breaking mass parameters. We highlight the contributions due to non-universal terms in the flavour decompositions of the sfermion mass matrices. We present numerical examples illustrating how such terms are induced by renormalization-group evolution starting from universal input boundary conditions, and demonstrate their importance for the flavour-violating effective Yukawa couplings of quarks.