You made the wrong statements about the position of the windows, and I wouldn’t call the simplistic calculation ignorance.
Now I’ll slowly show you what can be seen in your picture. Namely, that an “k” is missing – you have
no knee wall!
I highlighted in blue the exterior wall, here mentally extended up to the top edge of the ceiling beams. In red is the position of the absent foot purlin here. Its bottom edge lies “0” above the blue area, so knee wall
0.
The difference between the length of the green line and 0 is simply due to the “scissor” caused by the roof pitch. That is not a knee wall, that is simply a plumb line set on a slope.
If you estimate a floor buildup from the foot of the green line, it will still roughly be about 12 cm long – which by no means makes it serious to proclaim a 1m line another 88 cm away.
The construction of the roof overhang itself is economically designed; given current cornice box fashion, this is
a clever solution for a laundry line attic (that is the polite wording for “the bastard who planned this as a living space reserve should publicly hand in his diploma”).
If the conversion is not to become unauthorized construction, the planner is going to sweat a lot to make this thermally acceptable for approval. Starting with the non-existent exterior wall in the attic, it won’t be a walk in the park to get this upper addition tight to the thermal envelope.
Your idea to count a furring strip added on the rafters, which is necessary solely due to the thickness of the insulation membrane, as the counter lathing is nonsense from the same stable as the ten-centimeter floor.
I find this concept of the couple apartment with “build now, think later” attic irresponsible; a professional should have stopped you by all means.