Sorry, but these are your assumptions, some of them also incorrect. You infer too much without knowing.
For example:
Also, the houses in the neighborhood with the same development plan have full floors as the ground floor. In almost all houses, at least 2 sides of the ground floor are completely exposed. Many are built, for example, like this: ridge direction north-south (with approximately the same side ratio as our planning), the south side (short) is completely underground (access from the south), the north side (short) is completely free.
The average 140cm would therefore not be met by any of the houses.
Yes! That’s exactly how it works when two halves are 100% underground and two halves are 100% above ground at standard ceiling height. Of course, it also depends on the federal state, from which point it is measured, and how high the hillside floor actually is. But generally speaking, your neighbors have the typical basement with an average 140cm described, which according to your described data and general assumptions is not a full floor. That, however, is something different from letting more than 2/3 or 3/4 show out on average as in your case. You calculate that and obviously cannot see it.
The building authority must therefore be aware that the hillside floor is mostly above ground.
No. Otherwise, they would allow a 3-story building. A hillside floor will very likely be what is allowed to protrude by 140cm on average. I personally even doubt that living rooms are allowed at all in the hillside floor! But let’s not assume the worst now.
I think it’s like with attic floors. These are (at least from a certain roof pitch or with a larger dormer) often legally considered a full floor but are not labeled as another full floor in the development plan, rather as an attic floor.
No, that is calculated. It isn’t sometimes like this or like that. A full floor is subject to a fixed definition (depending on the state building code). Attic floors are not mentioned because only full floors are mentioned. Accordingly, you MUST build the roof in such a way that it does not become a full floor. Or the development plan states, for example, 2 stories plus attic floor. But even then, it cannot be a full floor in terms of calculation. And very likely it’s the same with the hillside: 2 stories plus one hillside floor, which, however, must not be a full floor.
The hillside floor is designated as hillside floor and not as basement in the development plan. According to my understanding, this may also be legally a full floor.
A basement may legally be a full floor. That is correct. However, legally, there is no hillside floor.
Additionally, the raw floor height for the hillside floor and a maximum wall height allowing 3 full floors (9.3m) are specified in the development plan.
A specified wall height of, for example, 9.30m does not mean the conclusion that 3 floors are allowed or that 9.30m of wall must be visible. You are allowed to build into the hill. You may also build a hillside floor. But it will, with all probability, not be allowed to be a full floor.
You interpret things as you want them to be.
Just post the development plan here.
Then have a look here:
https://www.hausbau-forum.de/threads/bebauungsplan-vom-architekt-nicht-eingehalten-konsequenz.33978/
And here, using the example of Pfaffenhofen, what they mean by indicating 2 stories plus hillside floor is nicely shown. There it is clearly visible what a hillside plot must or may do, namely only partially (half / 140cm on average) protrude.
[ATTACH alt="337DF587-2344-4D50-8F78-B8CD77E64666.jpeg" type="full"]76576[/ATTACH]
And very important: I would definitely call your authority at your place and ask what a hillside floor is or what they mean by what you are allowed to build.
Just a reminder again: I couldn’t care less, and I have no disadvantage whether you build or not. But personally, if I were you, it would be too risky to plan based on my vague understanding. Because everything indicates that you are working on false facts here, even if you are very stingy with the information here.