kfw40 single-family house location dependency?

I believe there is a bit of talking past each other here. Where your house is located does not matter, it may only require 40% of the primary energy of the reference house. It could be that the windows on the north/south side are the deciding factor. However, the government lacks 60 billion euros to fund grant programs.

The orientation of the house plays a role in whether a house is considered a 40s standard or not.

From my point of view, that makes sense, since the energy consumption in a house in a sheltered location with mild temperatures is different from the identical house in an exposed location with colder surroundings.

Is this actually taken into account in the calculation? Or what exactly is meant by orientation?

So, really aiming at the original question(s) again:
Yes and no. The location only flows into the heat load calculation in the form of the NAT (standard outdoor temperature) of your location.
The orientation, as the other forum members already wrote, only flows into the heat load calculation or energy demand certificate in the form of window positions for solar gains.

So you need more energy if you have many north-facing windows (because they have higher transmission heat loss than insulated walls).
Less energy if you have many windows in the south, due to solar gains.
All of this is added up and, as correctly stated above, then compared with the reference building.

However, as far as I know, insulation values are much more important than where the windows are located. They can be the deciding factor if you calculate based on specific building components, i.e. not using the standard HT limit values.

I don't think straying from the original question is all that wrong. The question itself has already been answered excellently. Thank you. Are there any other points that are directly related to the property/orientation? Or is the rest the insulation values of the roof/masonry and windows/doors, i.e. the building envelope?