Basement: Surface-mounted or flush-mounted?

The light outlet should be the least problem. Nail the cable duct, plaster over it now or later, done. Nothing through the ceiling.

However, I would like to possibly convert a basement room into a study in a few years, which also looks somewhat "homely."

At first, I thought of a suspended ceiling, but with a ceiling height of 2.30 meters that is probably out of the question.

Many building codes require a minimum of 2.40 m for habitable rooms. Window size? Escape route?

Hello again,
thank you very much for your answers and interesting suggestions. The light outlets will now be drilled through the ceiling after all, which makes me very happy. Since the sockets in the basement are otherwise surface-mounted, I will take up your suggestions to make the basement more livable, even though it is of course not a classic living space.
Best regards
Baunovize