Building panel or building panel set, for wall or ceiling mounting, wherein the building panel or the building panel set comprises the following: a gypsum hole panel comprising a plurality of holes having a predefined geometry, in particular having a circular or rectangular cross-section and extending from a front side through the gypsum hole panel to the rear side , the building panel or the building panel set moreover comprises a separate attachment device , in particular made of metal and/or plastics, connected/connectable to the gypsum hole panel , and which is arranged/arrangeable at least in part within a hole and/or so as to at least partially covering one hole , and is formed for receiving an attachment means, in particular a screw and/or a nail, preferably at least in part within a hole , wherein the attachment means is guidable within the attachment device , and the gypsum hole panel is formed for attaching to the ceiling and/or the wall and/ or, if the case may be, to a carrier assigned to the ceiling or the wall, wherein the attachment device has at least one sleeve preferably having a circular, oval or rectangular outer cross-section, wherein the sleeve in the mounted state closes surface-flush with the gypsum hole panel or has at its end facing away from the ceiling or wall, respectively at its front-side end , a collar-like expansion protruding beyond the hole , wherein the sleeve is at least in part inserted/insertable or pressed/pressable into the at least one hole , wherein the sleeve comprises opposite the front-side end a sleeve bottom having a sleeve bottom hole and wherein a head of the attachment means is retractable inside the sleeve . a gypsum hole panel comprising a plurality of holes having a predefined geometry, in particular having a circular or rectangular cross-section and extending from a front side through the gypsum hole panel to the rear side , the building panel or the building panel set moreover comprises a separate attachment device , in particular made of metal and/or plastics, connected/connectable to the gypsum hole panel , and which is arranged/arrangeable at least in part within a hole and/or so as to at least partially covering one hole , and is formed for receiving an attachment means, in particular a screw and/or a nail, preferably at least in part within a hole , wherein the attachment means is guidable within the attachment device , and the gypsum hole panel is formed for attaching to the ceiling and/or the wall and/ or, if the case may be, to a carrier assigned to the ceiling or the wall, wherein the attachment device has at least one sleeve preferably having a circular, oval or rectangular outer cross-section, wherein the sleeve in the mounted state closes surface-flush with the gypsum hole panel or has at its end facing away from the ceiling or wall, respectively at its front-side end , a collar-like expansion protruding beyond the hole , wherein the sleeve is at least in part inserted/insertable or pressed/pressable into the at least one hole , wherein the sleeve comprises opposite the front-side end a sleeve bottom having a sleeve bottom hole and wherein a head of the attachment means is retractable inside the sleeve . <EOS>