I am picking up the topic again because we want to build soon and have received several offers in the last 3 weeks. Maybe this helps you if you are currently thinking about a basement.
Of course, it strongly depends on the soil conditions, how strong the sealing and insulation are executed, and what wall thicknesses are desired.
Additional extras such as pre-installed electrical lines and other gimmicks naturally cost extra.
We inquired with the major providers: Dennert, Südwest, Glatthaar, Knecht, Bürkle, MB-Keller.
For a 10x10 floor plan and sealing against occasionally pressing water, the range was from €46,000 to €80,000. Without heating and floor coverings and, of course, without earthworks.
For €46,000, however, the sealing was not sufficient and no stairs, light shafts, floor slab insulation, or studded membrane was included.
For €80,000, both sealing against pressing water was included, as well as factory-installed 16 cm core insulation of the basement walls at KFW 55 level (U-value of the wall is 0.19 W/m²K), as well as 200 mm load-bearing perimeter insulation double-layered beneath the floor slab and stairs, light shafts, studded membrane, etc. So, for a residential basement, ventilation, heating, and wall and floor coverings are still missing.
On the Südwest Keller website, there are 3 sample offers which I can initially confirm in terms of numbers; as mentioned, sealing due to soil conditions and thermal insulation are the bigger cost drivers.