The "efficiency" for heat pumps and chillers is called coefficient of performance (COP) because there is no conversion of electrical energy to heat energy but only transportation. This COP can be way higher than $1$. A heat pump can supply more heat energy than you put electrical energy into it. I once read that typical systems achieve COPs up to $3$ or $4$.
But how is the COP limited? I know it depends on the temperature difference, the cooling fluid and some more factors, but is there a theoretical maximum? If I had a super duper cooling fluid with all the properties I need, could I build a chiller (for a heat pump, I guess it works both ways pretty similarly because it only depends on which side of the system you use) with a COP of $10$, or $50$, or a few hundred?
Or is there some fundamental law of physics (probably some thermodynamic stuff) that limits the COP to a maximum value? If so, how high would that approximately be?