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 a 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 (or heat pump, I guess it works both ways pretty similar, because it only depends on which site of the system you use) with a COP of 10? Or 50? Or a few hundred? Or is there some fundamental law of physicis (probably some thermodynamic stuff) that limits the COP to a maximum value? If so, how high would that approximatly be?