thanks for your answer.
I could be wrong, but as I see it, the trace is checking if the target is visible by using the ECC_Visibility flag. So if there is a blocking hit on the visibility channel, then I have a line of sight.
Of course that part I mentioned is correct.
Alright so my problem was, that I was not able to check the line of sight to another non-pawn actor.
As I see it, Line of Sight only works for pawns or for actors with a capsule component. I used a box component as the collision primitive.
So for anyone else, who stumbles over the same problem. Use a pawn or a capsule component or another function.