Regional Tax Authorities of Bavaria, ordinance of 30 March 2023 – S 7220.1.1-11/12 St 33
Connection to a local liquid gas supply network Fees for the connection to a local liquid gas supply network are subject to the reduced VAT rate analogous to gas house connections as “supplies of gas”. No reduction applies to the laying of a connection from a (private) liquid gas tank to the consumer’s pipes in the house or an entry/exit point, as this does not constitute a junction between the pipe network of the (liquid) gas provider and the consumer’s property.
Source KPMG
