Thanks for your hint! I got a custom version of VisualGDB.
Use custom GDB executable: When I select gdb on deploy machine it will be ignored and always changed to build machine.
Compiling does not work with different SSH build and deploy computers. Log tells that msbuild-mak will be startet on local computer.
By the way: When start VisualGDB Project properties ‘Computer used for building and debugging’ always shows (local computer). I have to change to MSBuild settings and switch back to Project settings in order to get the correct IP and SSH shown.