I did some more research and found this kernel bug 
https://bugzilla.kernel.org/show_bug.cgi?id=53071 which seems to descibe 
exactly this issue. In that thread there is mentioned that a bios update might 
fix the problem. 
Thus I went hunting for an update for my model since the Software Update tool 
from Samsung does not show any updates. Eventually i found this 
https://www.samsung.com/us/support/owners/product/np700z7c (could not find an 
equivalent on the german site..). At "firmware" there is a download button that 
does work for me but in the HTML code there is a link 
http://org.downloadcenter.samsung.com/downloadfile/ContentsFile.aspx?CDSite=US&CttFileID=4986477&CDCttType=FM&ModelType=C&ModelName=NP700Z7C-S01US&VPath=FM/201203/20120305100525911/BIOSUpdate.exe
which leads to a BIOS Update Tool (changing the modelname to my model leads to 
the same download)
lunching this from windows allowed me to update to version P06AAE from P04AAE.

I can confirm that this does NOT solve the issue of the gpe13 interrupt
spamming.

In that kernel bug it is mentioned that the output of dmidecode might be
/ is useful to fix this. Thus I have attached that here too (executed
after the bios update as you can see)

** Bug watch added: Linux Kernel Bug Tracker #53071
   https://bugzilla.kernel.org/show_bug.cgi?id=53071

** Attachment added: "dmidecode output"
   
https://bugs.launchpad.net/ubuntu/+source/linux/+bug/1087010/+attachment/5141627/+files/dmidecode.txt

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https://bugs.launchpad.net/bugs/1087010

Title:
  kworker uses 70-90% of a CPU core (hyperthreaded)

Status in linux package in Ubuntu:
  Triaged

Bug description:
  I see high (70-90%) cpu usage from a kworker thread. Usually
  kworker/0:1 or kworker/0:2. This does not always happen. On some boots
  all is fine but once it shows, rebooting does not make it go away.

  WORKAROUND: Execute:
  echo "disable" > /sys/firmware/acpi/interrupts/gpe13 

  ProblemType: Bug
  DistroRelease: Ubuntu 12.10
  Package: linux-image-3.5.0-19-generic 3.5.0-19.30
  ProcVersionSignature: Ubuntu 3.5.0-19.30-generic 3.5.7
  Uname: Linux 3.5.0-19-generic x86_64
  ApportVersion: 2.6.1-0ubuntu6
  Architecture: amd64
  AudioDevicesInUse:
   USER        PID ACCESS COMMAND
   /dev/snd/controlC0:  mio        1965 F.... pulseaudio
   /dev/snd/pcmC0D0p:   mio        1965 F...m pulseaudio
  Date: Wed Dec  5 22:37:00 2012
  HibernationDevice: RESUME=UUID=a371882c-0fe7-45e5-9adb-83da8374bc11
  InstallationDate: Installed on 2012-10-10 (55 days ago)
  InstallationMedia: Ubuntu 12.04.1 LTS "Precise Pangolin" - Release amd64 
(20120823.1)
  MachineType: SAMSUNG ELECTRONICS CO., LTD. 700Z7C
  MarkForUpload: True
  ProcEnviron:
   TERM=xterm
   PATH=(custom, no user)
   LANG=en_US.UTF-8
   SHELL=/bin/bash
  ProcFB: 0 inteldrmfb
  ProcKernelCmdLine: BOOT_IMAGE=/boot/vmlinuz-3.5.0-19-generic 
root=UUID=79674508-93de-43e0-b313-f6a9b480c606 ro 
crashkernel=384M-2G:64M,2G-:128M acpi_osi=Linux pcie_aspm=force i915.modeset=1 
i915.i915_enable_rc6=1 i915.lvds_downclock=1 i915.semaphores=1 i915.powersave=1 
snd_hda_intel.power_save_controller=1 snd_hda_intel.power_save=1 quiet splash 
vt.handoff=7
  PulseList:
   Error: command ['pacmd', 'list'] failed with exit code 1: Home directory 
/home/mio not ours.
   No PulseAudio daemon running, or not running as session daemon.
  RelatedPackageVersions:
   linux-restricted-modules-3.5.0-19-generic N/A
   linux-backports-modules-3.5.0-19-generic  N/A
   linux-firmware                            1.95
  SourcePackage: linux
  UpgradeStatus: Upgraded to quantal on 2012-10-11 (55 days ago)
  dmi.bios.date: 08/02/2012
  dmi.bios.vendor: Phoenix Technologies Ltd.
  dmi.bios.version: P04AAE
  dmi.board.asset.tag: Base Board Asset Tag
  dmi.board.name: SAMSUNG_NP1234567890
  dmi.board.vendor: SAMSUNG ELECTRONICS CO., LTD.
  dmi.board.version: FAB1
  dmi.chassis.asset.tag: No Asset Tag
  dmi.chassis.type: 9
  dmi.chassis.vendor: SAMSUNG ELECTRONICS CO., LTD.
  dmi.chassis.version: 0.1
  dmi.modalias: 
dmi:bvnPhoenixTechnologiesLtd.:bvrP04AAE:bd08/02/2012:svnSAMSUNGELECTRONICSCO.,LTD.:pn700Z7C:pvr0.1:rvnSAMSUNGELECTRONICSCO.,LTD.:rnSAMSUNG_NP1234567890:rvrFAB1:cvnSAMSUNGELECTRONICSCO.,LTD.:ct9:cvr0.1:
  dmi.product.name: 700Z7C
  dmi.product.version: 0.1
  dmi.sys.vendor: SAMSUNG ELECTRONICS CO., LTD.
  ---
  ApportVersion: 2.20.9-0ubuntu7
  Architecture: amd64
  AudioDevicesInUse:
   USER        PID ACCESS COMMAND
   /dev/snd/controlC0:  mio        1568 F.... pulseaudio
  CurrentDesktop: Unity:Unity7:ubuntu
  DistroRelease: Ubuntu 18.04
  HibernationDevice: RESUME=UUID=3f9af81f-77f0-4438-9a4b-6722de269cbb
  InstallationDate: Installed on 2018-05-09 (9 days ago)
  InstallationMedia: Ubuntu 18.04 LTS "Bionic Beaver" - Release amd64 (20180426)
  MachineType: SAMSUNG ELECTRONICS CO., LTD. 700Z7C
  Package: linux (not installed)
  ProcFB: 0 inteldrmfb
  ProcKernelCmdLine: BOOT_IMAGE=/vmlinuz-4.15.0-20-generic 
root=UUID=7c436149-ab84-40d0-919f-032364393f9b ro quiet splash video=VGA1:d 
nouveau.runpm=0 vt.handoff=1
  ProcVersionSignature: Ubuntu 4.15.0-20.21-generic 4.15.17
  RelatedPackageVersions:
   linux-restricted-modules-4.15.0-20-generic N/A
   linux-backports-modules-4.15.0-20-generic  N/A
   linux-firmware                             1.173
  Tags:  bionic
  Uname: Linux 4.15.0-20-generic x86_64
  UpgradeStatus: No upgrade log present (probably fresh install)
  UserGroups: adm cdrom dip lp lpadmin plugdev sambashare sudo
  _MarkForUpload: True
  dmi.bios.date: 08/02/2012
  dmi.bios.vendor: Phoenix Technologies Ltd.
  dmi.bios.version: P04AAE
  dmi.board.asset.tag: Base Board Asset Tag
  dmi.board.name: SAMSUNG_NP1234567890
  dmi.board.vendor: SAMSUNG ELECTRONICS CO., LTD.
  dmi.board.version: FAB1
  dmi.chassis.asset.tag: No Asset Tag
  dmi.chassis.type: 9
  dmi.chassis.vendor: SAMSUNG ELECTRONICS CO., LTD.
  dmi.chassis.version: 0.1
  dmi.modalias: 
dmi:bvnPhoenixTechnologiesLtd.:bvrP04AAE:bd08/02/2012:svnSAMSUNGELECTRONICSCO.,LTD.:pn700Z7C:pvr0.1:rvnSAMSUNGELECTRONICSCO.,LTD.:rnSAMSUNG_NP1234567890:rvrFAB1:cvnSAMSUNGELECTRONICSCO.,LTD.:ct9:cvr0.1:
  dmi.product.family: ChiefRiver System
  dmi.product.name: 700Z7C
  dmi.product.version: 0.1
  dmi.sys.vendor: SAMSUNG ELECTRONICS CO., LTD.
  ---
  ApportVersion: 2.20.9-0ubuntu7
  Architecture: amd64
  AudioDevicesInUse:
   USER        PID ACCESS COMMAND
   /dev/snd/controlC0:  mio        1568 F.... pulseaudio
  CurrentDesktop: Unity:Unity7:ubuntu
  DistroRelease: Ubuntu 18.04
  HibernationDevice: RESUME=UUID=3f9af81f-77f0-4438-9a4b-6722de269cbb
  InstallationDate: Installed on 2018-05-09 (9 days ago)
  InstallationMedia: Ubuntu 18.04 LTS "Bionic Beaver" - Release amd64 (20180426)
  MachineType: SAMSUNG ELECTRONICS CO., LTD. 700Z7C
  Package: linux (not installed)
  ProcFB: 0 inteldrmfb
  ProcKernelCmdLine: BOOT_IMAGE=/vmlinuz-4.15.0-20-generic 
root=UUID=7c436149-ab84-40d0-919f-032364393f9b ro quiet splash video=VGA1:d 
nouveau.runpm=0 vt.handoff=1
  ProcVersionSignature: Ubuntu 4.15.0-20.21-generic 4.15.17
  RelatedPackageVersions:
   linux-restricted-modules-4.15.0-20-generic N/A
   linux-backports-modules-4.15.0-20-generic  N/A
   linux-firmware                             1.173
  Tags:  bionic
  Uname: Linux 4.15.0-20-generic x86_64
  UpgradeStatus: No upgrade log present (probably fresh install)
  UserGroups: adm cdrom dip lp lpadmin plugdev sambashare sudo
  _MarkForUpload: True
  dmi.bios.date: 08/02/2012
  dmi.bios.vendor: Phoenix Technologies Ltd.
  dmi.bios.version: P04AAE
  dmi.board.asset.tag: Base Board Asset Tag
  dmi.board.name: SAMSUNG_NP1234567890
  dmi.board.vendor: SAMSUNG ELECTRONICS CO., LTD.
  dmi.board.version: FAB1
  dmi.chassis.asset.tag: No Asset Tag
  dmi.chassis.type: 9
  dmi.chassis.vendor: SAMSUNG ELECTRONICS CO., LTD.
  dmi.chassis.version: 0.1
  dmi.modalias: 
dmi:bvnPhoenixTechnologiesLtd.:bvrP04AAE:bd08/02/2012:svnSAMSUNGELECTRONICSCO.,LTD.:pn700Z7C:pvr0.1:rvnSAMSUNGELECTRONICSCO.,LTD.:rnSAMSUNG_NP1234567890:rvrFAB1:cvnSAMSUNGELECTRONICSCO.,LTD.:ct9:cvr0.1:
  dmi.product.family: ChiefRiver System
  dmi.product.name: 700Z7C
  dmi.product.version: 0.1
  dmi.sys.vendor: SAMSUNG ELECTRONICS CO., LTD.

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