The discussions, as I see it, always lead further away from the original question of the asker.
Basically the following:
In the bathroom, especially with timber construction of the building, the floors must be sealed in such a way that in the event of a failure no water can infiltrate the floor construction. Just imagine the damage that would result if water were to flow over the wall surfaces into the lower floors.
Now, as the asker explained, we have a walking surface made of gypsum fiber elements. The inspection and duty of care of the floor installer (here: tile installer) therefore specifically refers to a substructure that differs completely from a mineral screed of the usual type.
Such a construction must certainly be adequately and suitably checked for possible deflections under point loads.
After all, in the event of damage, proof must be provided as to which inspections were carried out according to which procedure - and which results emerged at that time.
Later, simply stating "Everything was fine" will certainly not serve as an exonerating argument for the tile installer in the event of a dispute.
In the simplest case, one will place a longer straightedge on the unloaded surface of the dry screed elements and then load the surface with a body weight. There must not be any significant deflections.
However, since there will definitely be deflections, especially with a wooden beam ceiling, the manufacturers of the lightweight construction specify a maximum tile size of 30cm x 30cm and a flexible adhesive together with a flexible joint grout.
That’s on the topic of ceramic floor covering.
Let us now turn to the preparatory work.
This consists of sealing the entire bathroom area, regardless of the water exposure class, with a suitable liquid sealant.
Anyone who comes up with the idea of using a bituminous sealant at this point should quietly sit in a corner and continue to follow the further discussion on this subject passively.
A bitumen sealing membrane used indoors, and on gypsum fiber boards (prefabricated screed) at that, is a no-go!
Once the floor area has been treated with the first sealing coat, the transitions on rising surfaces are integrated into the second application of the liquid sealant within about 12 hours using appropriate sealing tapes and system corner solutions. This second coat usually has a different color than the first to make any defects quickly visible.
In most cases, an uncoupling mat only benefits the craftsman because he can gladly pass on the resulting costs to the frightened and grateful client.
The fact that uncoupling mats are only applied to critical screeds should at least be mentioned here briefly.
A floor level based on a (of course suitable) gypsum fiber board is not a critical substrate!
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So let’s summarize:
Sealing, for example based on a brush- or roll-applied liquid sealant, together with sealing tapes on rising wall surfaces is absolutely necessary in timber frame construction of the building.
An uncoupling mat is by no means among the necessary building materials when new gypsum fiber boards are used as "dry screed".
Flexible auxiliary construction materials such as tile adhesive and joint mortar are also necessary purchases.
The tiles must not be larger than 30cm x 30cm, otherwise there is a considerable risk of breakage or cracking due to usage loads caused by (unavoidable with dry screeds on timber beam ceilings) deflections.
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I hope these notes are of help once again!
Regards: KlaRa