The invention relates to a connection piece (100) for a condensate pan (12) and / or an exhaust system (10) of a heating boiler (1), in particular a condensing boiler (1), the connection piece (100) having two connecting pipe sections (110, 120) comprises, wherein an axial direction (Ax) of an inner inlet channel (22) of the first connection pipe section (110) opposite a base line (101) and / or center line (102) of the connection piece (100) is set up at an angle (α) in the connection piece (100) is, and an axial direction (Ax) of an inner drainage channel (32) of the second connection pipe section (120) with respect to the base line (101) and / or center line (102) of the connection piece (100) also angled (α) in the connection piece (100) The invention also relates to an exhaust system (10) for a heating boiler (1), in particular a condensing boiler (1), with an inlet channel (20, 22) and an outlet channel (32) in fluid communication with the inlet channel (20, 22) , 30) for a tax s, wherein in a flow direction of the exhaust gas, first the inlet channel (20, 22) drops relative to a horizontal and behind it the outlet channel (32, 30) rises again relative to the horizontal.
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