You have 2 options: Either comply with the values according to the Energy Saving Ordinance for each component handled, or comply overall with the values of the reference building + 40%.
The latter becomes difficult if, for example, you only want to renew the roof, because then you would very likely also have to address heating, walls, etc. to achieve the necessary values relating to the entire house.
Since you are planning a comprehensive renovation anyway, the 140% rule works in your favor because you can compensate for the (too) poor exterior wall with better windows, more insulation thickness in the roof, or indeed a lower thermal bridge surcharge.
This works like in a KFW efficiency house.