I am planning to create a multisite Magento store that may only be accessible to B2B customers.
Is this realizable with Magento 2.4 by default -and if so: how- or is an extension required?
In Magento 2 open source, it is not possible out of the box.
In Adobe Commerce it is doable out of the box utilising category permissions and shared catalogs. The entire B2B module of Adobe Commerce is probably something you'll want to use for this client.