Ok, switched Beamer on and rebooted Pi afterwards:
osmc@osmc:~$ tvservice -s state 0x12000a [HDMI CEA (16) RGB lim 16:9], 1920x1080 @ 60.00Hz, progressive osmc@osmc:~$ tvservice -m CEA Group CEA has 17 modes: mode 1: 640x480 @ 60Hz 4:3, clock:25MHz progressive mode 2: 720x480 @ 60Hz 4:3, clock:27MHz progressive mode 3: 720x480 @ 60Hz 16:9, clock:27MHz progressive mode 4: 1280x720 @ 60Hz 16:9, clock:74MHz progressive 3D:FP|TopBot|SbS-HH mode 5: 1920x1080 @ 60Hz 16:9, clock:74MHz interlaced 3D:SbS-HH mode 6: 720x480 @ 60Hz 4:3, clock:27MHz x2 interlaced mode 7: 720x480 @ 60Hz 16:9, clock:27MHz x2 interlaced (prefer) mode 16: 1920x1080 @ 60Hz 16:9, clock:148MHz progressive 3D:SbS-HH mode 17: 720x576 @ 50Hz 4:3, clock:27MHz progressive mode 18: 720x576 @ 50Hz 16:9, clock:27MHz progressive mode 19: 1280x720 @ 50Hz 16:9, clock:74MHz progressive 3D:FP|TopBot|SbS-HH mode 20: 1920x1080 @ 50Hz 16:9, clock:74MHz interlaced 3D:SbS-HH mode 21: 720x576 @ 50Hz 4:3, clock:27MHz x2 interlaced mode 22: 720x576 @ 50Hz 16:9, clock:27MHz x2 interlaced mode 31: 1920x1080 @ 50Hz 16:9, clock:148MHz progressive 3D:SbS-HH mode 32: 1920x1080 @ 24Hz 16:9, clock:74MHz progressive 3D:FP|TopBot|SbS-HH mode 34: 1920x1080 @ 30Hz 16:9, clock:74MHz progressive osmc@osmc:~$ tvservice -m DMT Group DMT has 1 modes: mode 4: 640x480 @ 60Hz 4:3, clock:25MHz progressive osmc@osmc:~$
then started a 1080p movie:
osmc@osmc:~$ tvservice -s state 0x12000a [HDMI CEA (32) RGB lim 16:9], 1920x1080 @ 23.98Hz, progressive osmc@osmc:~$
Now i powered off the Beamer and also the Receiver in between Pi and beamer and did a Pi reboot:
osmc@osmc:~$ tvservice -s
state 0x12000a [HDMI CEA (16) RGB lim 16:9], 1920x1080 @ 60.00Hz, progressive
osmc@osmc:~$ tvservice -m CEA
Group CEA has 27 modes:
mode 1: 640x480 @ 60Hz 4:3, clock:25MHz progressive
mode 2: 720x480 @ 60Hz 4:3, clock:27MHz progressive
mode 3: 720x480 @ 60Hz 16:9, clock:27MHz progressive
mode 4: 1280x720 @ 60Hz 16:9, clock:74MHz progressive
(prefer) mode 5: 1920x1080 @ 60Hz 16:9, clock:74MHz interlaced
mode 6: 720x480 @ 60Hz 4:3, clock:27MHz x2 interlaced
mode 7: 720x480 @ 60Hz 16:9, clock:27MHz x2 interlaced
mode 10: 720x480 @ 60Hz 4:3, clock:54MHz x4 interlaced
mode 11: 720x480 @ 60Hz 16:9, clock:54MHz x4 interlaced
mode 14: 720x480 @ 60Hz 4:3, clock:54MHz x2 progressive
mode 15: 720x480 @ 60Hz 16:9, clock:54MHz x2 progressive
mode 16: 1920x1080 @ 60Hz 16:9, clock:148MHz progressive
mode 17: 720x576 @ 50Hz 4:3, clock:27MHz progressive
mode 18: 720x576 @ 50Hz 16:9, clock:27MHz progressive
mode 19: 1280x720 @ 50Hz 16:9, clock:74MHz progressive
mode 20: 1920x1080 @ 50Hz 16:9, clock:74MHz interlaced
mode 21: 720x576 @ 50Hz 4:3, clock:27MHz x2 interlaced
mode 22: 720x576 @ 50Hz 16:9, clock:27MHz x2 interlaced
mode 25: 720x576 @ 50Hz 4:3, clock:54MHz x4 interlaced
mode 26: 720x576 @ 50Hz 16:9, clock:54MHz x4 interlaced
mode 29: 720x576 @ 50Hz 4:3, clock:54MHz x2 progressive
mode 30: 720x576 @ 50Hz 16:9, clock:54MHz x2 progressive
mode 31: 1920x1080 @ 50Hz 16:9, clock:148MHz progressive
mode 35: 720x480 @ 60Hz 4:3, clock:108MHz x4 progressive
mode 36: 720x480 @ 60Hz 16:9, clock:108MHz x4 progressive
mode 37: 720x576 @ 50Hz 4:3, clock:108MHz x4 progressive
mode 38: 720x576 @ 50Hz 16:9, clock:108MHz x4 progressive
osmc@osmc:~$ tvservice -m DMT
Group DMT has 1 modes:
mode 4: 640x480 @ 60Hz 4:3, clock:25MHz progressive
osmc@osmc:~$
Beamer and Receiver back on:
osmc@osmc:~$ tvservice -s
state 0x12000a [HDMI CEA (16) RGB lim 16:9], 1920x1080 @ 60.00Hz, progressive
osmc@osmc:~$ tvservice -m CEA | grep prefer
(prefer) mode 16: 1920x1080 @ 60Hz 16:9, clock:148MHz progressive 3D:SbS-HH
so looks good till here
now started a movie and refresh rate does not change as above after reboot to 23,98 but from 60 to 59,94 … wtf 
osmc@osmc:~$ tvservice -s
state 0x12000a [HDMI CEA (16) RGB lim 16:9], 1920x1080 @ 59.94Hz, progressive
osmc@osmc:~$ tvservice -m CEA | grep prefer
(prefer) mode 16: 1920x1080 @ 60Hz 16:9, clock:148MHz progressive 3D:SbS-HH
osmc@osmc:~$