I do not read this as referring to questions about full stories, but rather floor area ratio; as in some countries it matters whether a terrace extending from the building envelope is at the house or "on the high seas".
I see it differently. The paragraph is copied from a chapter dealing with full story status. If you are interested, I will include the complete interpretation of §2.4.4 below:
2.4.4 The full story status can also be lost in non-top floors with pitched roofs. In contrast, the privilege for setback floors only applies to the top floor of a building.
If the previously top floor loses this characteristic due to an added upper floor, the privilege of the setback floor rule no longer applies. The planning law permissible number of full stories can thereby be exceeded.
For the definition of story, see section 2.3.3.
The “gross floor area of the floor below” is determined according to DIN 277 Part 1 by the external edges or outer surfaces of the enclosing walls of the building or – insofar as the floor has no enclosing walls – by the external edges or outer surfaces of the components limiting the floor. This means:
• Areas of building parts that project beyond the building enclosing walls, e.g. balconies, are disregarded in the measurement of the gross floor area; this does not apply insofar as balconies are roofed and not for roofed terraces,
• Areas located behind the alignment of the outer wall, e.g. loggias, are included in the measurement of the gross floor area.
Areas of garages integrated into buildings are added.
Areas of attached garages are disregarded in the measurement of the area. Because the full story concept only has planning law relevance, the assessment of whether the garage is integrated depends on the external appearance of the building and not on the structural separation between garage use and other uses.
In the fictitious plane to be determined at a height of 2.30 m in roof floors, which is to be related to the gross floor area of the floor below for determining full story status, roofed loggias and dormers are to be included. Loggias and roof indentations that are not roofed are disregarded in determining the fictitious area.
If there is no “floor below” in roof floors (only roof houses), the gross floor area of the floor itself is to be used.