@balbes150 thanks for your response
I partially succeeded to enable WOL for VIM2 through serial communication with kermit-module as it was described in the links you referenced.
Nevertheless: Under libreelec the VIM2 will always reboot when told to shutdown if I enable WOL no matter if any machine on the network posts WOL messages. The symptom is as followed: Once you shutdown from libreelec the VIM2 will power down. The blue led is on for a short period of time (1 sec.) then libreelec is powering on.
Under ubuntu and android all is working as expected. VIM2 powers down as required and turns on only if requested (via one of the enabled KBI boot triggers, e.g. WOL).
If someone is able to give his opinion how to further inspect this issue or has already a solution for this it would be superior.