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Additional: I used http://download.windowsupdate.com/windowsupdate/redist/standalone/7.6.7600.320/WindowsUpdateAgent-7.6-x64.exe as Standalone Version of WSUS client component
The solution seemed to be:
1. Use the Windows Update Diagnostic: http://go.microsoft.com/?linkid=9830262
2. Stop wauserv (Windows Update Service)
3. Download and Install KB3172605 manually and reboot. After that the version of wuaueng.dll is the correct one (7.6.7601.23453) and Update runs.