We introduce a new theoretical approach to dissipative quantum systems
. By means of a continuous sequence of infinitesimal unitary transform
ations, we decouple the small quantum system that one is interested in
from its thermodynamically large environment. This yields a trivial f
inal transformed Hamiltonian. Dissipation enters through the observati
on that generically observables ''decay'' completely under these unita
ry transformations, i.e. are completely transformed into other terms.
As a nontrivial example the spin-boson model is discussed in some deta
il. For the super-Ohmic bath we obtain a very satisfactory description
of short, intermediate and long time scales at small temperatures. Th
is can be tested from the generalized Shiba-relation that is fulfilled
within numerical errors.