The new DACH reference values for nutrient intake also comprise new guiding values for energy intake. They have essentially been derived from results obtained by the doubly stable labelled water method by which the total energy expenditure of an individual can be measured. Principle and important details of the method are described. According to international standards, the daily total energy expenditure (TEE) of different groups was estimated on the basis of the basal metabolic rate and the physical activity of the groups. The latter is called PAL (Physical Activity Level) which indicates the energy needs for all daily activities as a multiple of the basal metabolic rate (PAL = TEE/BMR). The daily energy requirement, vice versa, is derived from BMR and PAL according to TEE = BMR x PAL. Fundamentals and details of the calculations are described. The new guiding values for energy intake are compared to other findings and recommendations and to data obtained from epidemiological studies of energy intake. For men of different age groups, and to less extent also for women, the new guiding values exceed the DGE values of 1995.