Huh? I don't understand what that has to do with the slope. Although the profit margin decreases with the basement, more living space in the attic also means higher rental income?
On another note: according to the [Landesbauordnung], I don't even have to comply with the 2.3m in the attic. It only has to be less than 3/4 of the floor below that is at least 2.3m, right?