The first time I decided to clean out our fuel tank in our B38 was about 10 years ago, it also gave me the chance to accurately measure the capacity - I was in for a shock !
Having removed the inspection plate, (that also has the filler, fuel pick-up (& return), heater feed, gauge sender and vent attached) I pumped the fuel into jerrycans, so I now knew exactly how much I had removed. Then I cleaned the tank.
Now the interesting bit. I replaced the removed fuel and topped off the tank. I now know the tank only holds 90, yes NINETY litres.
We were also told the tank capacity was 150 litres.
The tank is under the starboard aft cabin bunk, GRP and glassed in. It takes up almost all the available space under the bunk so it couldn't be any larger. The only difference in our B38 and those Bavaria models mentioned above is that ours is a 1991 B38.