Recessed Bathtub Pros and Cons

More flexible later?

Who is going to move the self-planned bathtub, please?

Even self-planned bathrooms become “objectionable” to some after a while. After 20 years, one might want a change. Often the houses have different owners. But no matter: you can also fill the hole in the screed later if it turns out that you want a different tub shape or whatever. I’ve been through that. That’s how I know that our tub in the old house was placed in the screed. A 1.70 meter tub was replaced, a new one with an oval egg shape was set on top. That the filled area then didn’t have underfloor heating could be neglected.

As already wrote - screed with underfloor heating in it lasts a lifetime, the bathroom fittings not necessarily. For me, by the way, also the reason to install underfloor heating in the kitchen.

And of course, one can also live later with a filled screed surface without underfloor heating underneath, however, I additionally wrote that I see no advantage in the opposite "embedded" variant, so why unnecessarily plan a lazy compromise for my future self?
But I am of course happy to learn more....

It is an advantage to step into a deep tub. You don't have to stretch your legs as much. (for children also easier)

that I see no advantage the other way round with the "recessed" version, so why unnecessarily plan a lazy compromise for my future self?

For us, two advantages: easier entry (we are both over 50 :P ) and you can shower in the bathtub in the attic because of the headroom.

Easier entry but at the same time harder exit. So it makes no difference. Typical German pensioner driving an SUV but having a lowered bathtub.