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265/35/18 is the stock 18" rear tire for the 986 Boxster in 18". 275/35/18 should easily fit on a 10" wheel and would be a minor increase in tire diameter vs stock. 265/40/18 is a taller tire than stock, about an inch taller If you go down to 275/35/18 from that tire, your speedo will probably get more accurate, but if you are in the habit of going up to redline, you will get there at a different speed. This would likely only be a factor if you drive on track in spaces where you might top out in a gear right before a corner.
Another factor is going from 265/40/18 to 275/35/18 that it will leave more of a gap in your rear wheelwell. But if you are going up from 265/35/18 to 275/35/18 it will slightly fill that gap.
For street driving, in terms of widths, not canyon carving or driving near the limit, going to a 275 in the back and 225 front won't be that noticeable. If you are not sliding the car regularly now, I doubt you would feel a difference.
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