Garden house planning - Permission-free?

Hello everyone, I am currently planning a garden house. I have read that since 1.1.2019 the garden house in NRW may have a volume of 75cbm. On some sites I read that this only applies if agriculture etc. is present. That would not be the case for me. Furthermore, the garden house is supposed to be placed on the corner of the property, from three sides a small side street leads. Do I have to observe any boundaries if the garden house is "approval-free"? Attached is a picture of how I imagine it - black streets - green location garden house

Legal basis: § 62 Bauordnung NRW Exempt building projects, removal of facilities (1) Not requiring approval are: 1. the following buildings: a) buildings up to 75 m³ gross cubic content without living rooms, stables, toilets or fireplaces, only in the outer area if they belong to an agricultural or forestry operation (§ 35 paragraph 1 number 1 of the Building Code in the version of the announcement of November 3, 2017 (BGBl. I p. 3634)) and neither serve sales nor exhibition purposes,

How is the garden house to be used? Is the building plot located in the outer area? Is there a development plan? What are the dimensions (L*W*H)?

Note: Exempt from approval does not mean free; all regulations, especially §6 Bauordnung NRW, must be complied with under the responsibility of the builder.

The property is not located in the outer area.

Dimensions 6 * 5 * 2.4 (l*w*h). The garden house is to be used both as a storage room for bikes, garden stuff, etc. and as a "recreational room."

Theoretically, this means: If I do not have an agricultural or forestry business, the 75 cubic meters do not count for me and I need a permit?

Is there a development plan?
How much of the floor area ratio is still available?
Is there already a carport or garage as a boundary development?

There is no development plan for the property. The garden house is or is to be built approximately 2-2.5m from the boundary or street. No, there isn’t.

If I do not have an agricultural or forestry business, does the 75cbm not count for me and do I need a permit?

No. Agricultural and forestry businesses are only relevant in the outskirts (§35 Building Code). If the property is located within a continuous built-up area (§34 Building Code), the 75m³ limit applies (gross – i.e. external dimensions!).
However, a living room is the knockout criterion for exemption from permits. If you even occasionally want to celebrate parties, have barbecues and football evenings there, and set up a guest sleeping place, you need a permit. But, who cares?