Rough installation for bathtub

Hello,
we are currently planning our new bathroom.
Only a washbasin, toilet, and shower are to be installed in this bathroom.
We are opting out of a bathtub because we don't need one,
but we would like to have the installation for it included just in case a bathtub is desired by a buyer during a potential sale of the house.
Now my question:
If you have this rough installation laid for the later installation of a bathtub,
what does it look like then?
Is everything hidden behind tiles or what is visible from the outside (water supply and drainage)?
And what about the underfloor heating?
Best regards, Gisela

Why do you want to do without a bathtub? Are there special reasons (bathroom too small?). I would actually always recommend installing a bathtub - you never know when you might need one. Later on, it becomes very difficult to install a bathtub without completely renovating the bathroom. Usually, the bathtub is placed on the raw floor so that the entry isn't too high. The underfloor heating is of course omitted in that spot. Without knowing the exact size, it will be difficult to determine everything in advance. I would advise you either to install the bathtub right away or to completely forgo the rough installation. That way, potential buyers can do whatever they want later. Because they at least partially have to remove the tiles to install the bathtub.

Thank you for your response. I haven't needed a bathtub for 30 years and don't think I will switch from a shower to a bathtub again in old age; instead, I would prefer to use the space in the bathroom for a cupboard. When planning, I only considered resale value.

The need for a tub usually arises spontaneously, e.g. due to an illness. However, there are said to be people who at some point see the benefit of a large container, for example to rinse or wash something.

I do not believe that the missing rough installation ruins a potential sale or reduces the selling price.

And you are not allowed to leave standing pipes lying around just like that. Keyword bacteria...