Is basement ceiling height and living room height important?

Hello again,

I recently heard that for some people (for example, in commercial spaces in the basement), it is important that a "living space height" > 2.50m is achieved in the basement. Now I wonder, does this status "living space height" have any other effects, apart from someone who wants to run their business in the basement? Possibly for property tax calculation or some other official matters, especially in relation to follow-up costs or similar?

Many thanks in advance.

Nobody has a clue??

To my knowledge, that has zero impact. If you use your basement as a living basement - your business. For commercial spaces, there are requirements regarding height, possibly toilets, etc. But what you do privately doesn’t matter?! We took 2.72m height - why? Because it looks bigger, offers more space for tall shelves and was equally expensive :) To my knowledge, property tax calculation has nothing to do with the height in the basement.