Thank You everybody for some inspiring ideas. Finally I solved the problem rather simple, the .service did not work under any condition.
The problem is obviously the login-counter in /dev/shm/ | /tmp/ ecryptfs-$USER-Private, which for a proper unmount must equal the number of per-user sessions. Therefore I just commented out the line containing session optional pam_ecryptfs.so unwrap from /etc/pam.d/common-session-noninteractive. Thats it. Works with multiple sessions including gui-sessions. I did no further testing, maybe it causes problems with autologins or remote sessions, but to me this is out of interest. Michael Schorcht