In einem System-Plugin:

    public function onAfterDispatch()
    {
        $app = JFactory::getApplication();

        if ($app->isClient('administrator'))
        {
            return true;
        }
        
        if ($app->get('offline'))
        {

            $allowed = array(
                '/impressum',
                '/datenschutz'
            );

            $uri = JUri::getInstance();
            $path = $uri->getPath();

            if (in_array($path, $allowed))
            {
                $app->set('offline', 0);
            }
        }
    }