Hello! First of all, thank you so much for your many comments. There were really a lot of points that made me think a bit more. Last night I studied the Bavarian Building Code. According to it, the office / computer room would be classified as a living space, which means that according to BayBo a minimum room height of 2.4m, natural light amounting to 1/8 of the net floor area, as well as a second escape route are required. This, of course, brings completely different challenges. I would be interested to know how others have dealt with the second escape route? Is there a separate basement staircase here? Besides that, I was particularly struck by the interpretation that rooms which are "suitable in terms of their condition" for such use are also considered living spaces. To me this means that even a room with underfloor heating can be converted into a living space with little effort.
However, if I state in the building application that it is a storage room / basement room, but then use it differently, I would be violating the building application and it would be an "illegal construction." Sure, where there is no plaintiff there is no defendant... but still.
A lot falls away here. But many builders think they will do the same thing for 30 years. Dumbbell in hand and some bicep exercises or cardiovascular activity through jumping and jumping jacks will get quite cramped ;)
I have a cross trainer, a treadmill, a power rack, a cable tower, and free weights. That should be enough for the next 30 years - even with a lower room height ;)