I checked the system requirements and found that Windows 2016 (Desktop Experience) required 2GB ram while our Windows 2008R2 server only needed 512mb so when I upgraded the server from 2008R2 to Windows 2012 there was no problems.
However when upgrading from Windows 2012 to Windows 2016 (Desktop experience) the installation failed with error 0xC1900101 - 0x20017.
There was no mention that the memory needs to be expanded but I read the system requirements and increased the memory to 2GB and afterwards the installation of Windows 2016 worked without problems.