We have to differentiate between different things here, when we talk about respec.
Character Attributes
Those cannot be respecced at all.
Skills
You can remove single skills by talking to the so called "Spirit Guide" in the game which can be found in the northern corner of Devil's Crossing . After each skill point being removed, the cost for it rises significantly.
Devotion
Single Devotion points can be reset by talking to the Spirit Guide in Devil's Crossing. However, they cannot be removed if a constellation grants affinity and those have points invested.
To completely reset all your devotion points at once, you need to find a Tonic of Clarity
Tonic of Clarity, which can drop from Nemesis bosses in Grim Dawn.