Although I am still looking for a plot, of course I am already thinking about it. [...] Are you afraid of a possible resale value?
Without a plot, you are basically doing the calculation without the key factor; the plot has a big say in this. In case someone does not yet know my two-part rule of thumb by heart: 1. supporting a slab on grade by means of terrain modeling and retaining walls is factually and financially a comparable effort as if you manage this task in the classic way with a basement; 2. for about every 20 cm of height difference (within the footprint), about ten percent of cellar costs are incurred (see 1. for both built and unbuilt basements equally). Taking into account side effects (such as saved floor space ratio for side rooms swept under the carpet), I see that around 140 cm of height difference in the (usable) building window makes a no-basement option commercially nonsense. BW is not BY, the traditions are not that strictly followed after all, and for the market value of the property the above-ground cellar replacement room only harms if it negatively affects the floor space ratio due to the terrace, conservatory, or the like. If your plot does not stand in the way, I would tend to say: with a pantry and utility room above ground, I would actually avoid building a cellar just for the heating boiler.
a partial basement is even less economical.
A three-quarter basement is nonsense, a half-basement costs three quarters. Several mini-basement manufacturers have told me that they sell those almost only in Stuttgart and Munich—that is, only where every above-ground square meter of house connection space is scrimped on—otherwise it would not be economically viable.