This paper presents an analysis of physical mechanisms related to operation and optimization of interdigitated back contact (IBC) poly-silicon-based devices. Concepts of carrier selectivity and tunneling are used to identify the parameters that impact on the fill factor. Then, based on technology computer-aided design (TCAD) numerical simulations, we describe the device performance in terms of transport and passivation. A validation of the model is performed by matching measured and simulated R, T, and external quantum efficiency spectra and electrical parameters. As result of such process, the opto-electrical losses of the reference device are identified. Then, we execute a study of the impact of process parameters on the performance of the IBC device under analysis. Assuming a uniform SiO 2 layer, simulation results reveal that both n-type and p-type poly-Si contacts can be theoretically perfect (i.e., approx. lossless), if assuming no interface recombination but considering tunneling of both carrier types. In other words, there exists an optimum oxide thickness (1 nm) for which majority carriers tunneling works already very well, and minority tunneling is still low enough to not result in significant recombination. Moreover, SiO 2 thickness up to maximum 1.6 nm is crucial to achieve high efficiency. Regarding rear geometry analysis, the efficiency curve as a function of emitter width peaks at 70% of pitch coverage. Further, it is shown that diffused dopants inside crystalline silicon make the device resilient to passivation quality. Finally, the calibrated model is used to perform an optimization study aiming at calculating the performance limit. The estimated performance limit is 27.3% for a 100-μm-thick bulk, 20-nm-thick poly-silicon layers, silver as rear contact, and double ARC. where he worked on advanced opto-electrical simulations of interdigitated back contacted solar cells. Since 2017, he has been with the Delft University of Technology as a Postdoctoral Researcher focusing on design and development of silicon heterojunction solar cells. His research interests include opto-electrical simulations and design of solar cells and semiconductor devices.Guangtao Yang received the Ph.D. degree from the Delft University of Technology, Delft, The Netherlands, in 2015, for his research on high-efficiency n-i-p thin-film silicon solar cells.Between 2015 and 2017, he was a Postdoctoral Researcher with the Delft University of Technology, focusing on poly-Si carrier-selective passivating contacts and their application in high-efficiency interdigital back-contacted c-Si solar cells. From January 2018 to June 2018, he was a Postdoctoral Researcher with the Eindhoven University of Technology. Since July 2018, he has been with the Delft University of Technology, working on carrier-selective passivating contacts based on poly-Si and its alloys, and transition metal-oxides.Olindo Isabella received the Ph.D. degree (cum laude) from the