Abnormal parking space regulation - legal action or ignore?

Now don't get hung up on the home office. You don't even know the individual needs. Some corner in the bedroom might be enough for one day a week or in (Corona) emergency situations, but for me, for example, it would be totally unsuitable since I work from home 90% of the time.

Maybe this is overlooked here: I am absolutely not envious at all and wish a great construction phase and a successful project!

For the topic of home office, many companies still do not have appropriate solutions. Of course, being able to work from home is an enrichment for many lives and also for the environment – but there must not arise the expectation that employees build, create, or rent the spaces for this at their own expense. As a self-employed person, I have to have a talk with myself about that!

I also work 90% from home. A corner in the bedroom wouldn't work for me either. But 18m² of office space is usually shared by two or three people at an average employer, unless you are in the first or at least second management level, and even then the position is associated with regular meetings in that office. So if the jobs don't also require regular customer visits, I would really reconsider the shift in priorities. Anyone with such an overall budget can surely also buy out 3 parking spaces?!

But 18m² of office space is shared by two or three people at the average employer

There it is again, this "one". Have you ever worked creatively - and not just at the computer? Different tasks require different amounts of space.

You don't understand. The statutes in a village like that are highway robbery. They only want your best.

Or what do you think is the reason for paragraph 4?

"(4) 1 An agreement on the replacement of the parking space and garage construction obligation must be concluded with the builder.
2 The replacement amount is due for payment upon issuance of the building permit and must be paid within 10 days.
3 In case of payment default, default interest of 1% of the outstanding amount per started month as well as corresponding reminder fees must be paid. § 7"

You don't understand that.

Quite the opposite, actually. Why should people without cars pay for the parking spaces of people with cars in public spaces? One may not like the approach, but it is absolutely comprehensible.

The statute is highway robbery in a village like this.

That is a one-sided interpretation. The costs that a municipality incurs to provide public parking spaces for residents are passed on to the residents. Alternatively, the resident can participate in the costs with a one-time payment. In a full cost consideration, the amount doesn't even seem exaggerated; it would need to be calculated over a reasonable period.