Marco...
I don't THINK it matters. As I understand the E9 heater, coolant flows through it all the time and if you want heat, you move the lever and air flows through.
So unless you have a show car, connect your hoses whichever way they seem to want to go. At any rate, if you don't like the result, they are easy to switch. I don't believe it would do any harm to the heater core if the water flowed "backward".