First of all, for a serious answer it is important whether you want to build, for example, a city villa over 2 full floors or the same living area as a bungalow. With the city villa the A/V ratio is significantly better and thus the construction of the exterior components can handle lower U-values better. We have a bungalow just over 90 m², with a lower proportion of windows facing S, W, or E. Thus, little solar gain (which was intentionally planned that way). Windows 0.81, exterior walls of KS 17.5 plus 20 insulation mineral wool 035, 13 cm insulation underfloor heating 032 and ceiling insulation 24 cm between-rafter insulation 035 and 6 cm under-rafter insulation. This way the U-VALUE calculation of the exterior components meets the KFW Efficiency House 55 standard. Then for your information, use of air-water heat pump and we were already at KfW Efficiency House 55 EE. Additionally, a 13.68 kWp photovoltaic system was installed cost-effectively during the construction phase on a voluntary basis.