KFW40(plus) standard multifamily house cannot be achieved

I thought so. Nevertheless, this attempt apparently did not help. With a 49cm wall thickness, this is completely unnecessary, uncommon, and expensive.

I doubt the wall thickness or your information about it – see my post above – please calculate it yourself, there is an error somewhere. But the wall does not seem to be your problem. Where the consultant can find information, has written.

Sorry, that was my mistake, it was 49cm with Rockwool WLG035 8cm air layer. So 17.5+14+6+11.5=49 The calculation showed that if we use PUR insulation, the wall thickness with 17.5+12+11.5=41cm results in a similar U-value.

Thank you for the clarification. With mineral wool as core insulation, the air layer can be significantly less than 8 or 6 cm. A wall thickness of 49 cm with 14 cm insulation is unusual and not necessary.

Whether 024 PUR is sensible due to saving 2-3 cm or whether it is even necessary for Kfw 40 must be considered holistically.

The wall must meet a certain requirement. Now you have changed the wall and it is still not sufficient? If it is obviously not known exactly where the problems lie, then it is not productive to work on the wall.

These are the calculated values.
Annual primary energy demand QP / QP,Anf 2.7 kWh/(m²a)
Transmission heat loss H'T 0.192 W/(m²K)

Something is wrong with your place (maybe the north side has a lot of window area :-p) or with your energy consultant.
My reference value for an Energy Saving Ordinance 2016 house is 0.37. Minus the 45% by which the building envelope must be better for KfW40, I would be at 0.2035.

What is your reference value?

Sorry, that was my mistake, it was 49cm with Rockwool WLG035 8cm air layer. So 17.5+14+6+11.5= 49 The calculation showed that if we use PUR insulation, the wall thickness at 17.5+12+11.5=41cm results in a similar U-value

May I ask why it should be achieved with great effort and gray hair to reach KfW 40 or 40+? I know some tenants... and all of them, without exception, can hardly make use of noisy ventilation systems and/or super insulated walls and/or these only underfloor heating systems. Then the window is tilted open all day and the ventilation is throttled...

May I ask why it should be reached with great effort and gray hair at KfW 40 or 40+? I know some tenants... and they all, absolutely all, can hardly do anything with roaring ventilation systems and/or super insulated walls and/or just underfloor heating. Then the window is tilted open all day and the ventilation is throttled...

They first need an instruction :-p

Every component of the building corresponds in terms of U-value

Something is wrong with your place (maybe the north side has a lot of window area) or with your energy consultant.
My reference value for an Energy Saving Ordinance 2016 house is 0.37. Minus the 45% by which the building envelope must be better for KfW40, I would be at 0.2035.

What is your reference value?

Annual primary energy demand QP / QP,Anf is: 2.7 Reference Energy Saving Ordinance 41.22 kWh/(m²a)
Transmission heat loss H'T is: 0.192 Reference Energy Saving Ordinance 0.3523 W/(m²K)