Thanks rvk for this new informations and the link.
You can find it in regedit at:
HKCU/Control Panel/DesktopWindowMetrics
Thanks jcmontherock too. Meanwhile I checked this on my sisters Win10 laptop (which has an increased Font size):
Registry-Key
"HKCU/Control Panel/Desktop/WindowMetrics" has value AppliedDPI=120.
On my Win10 computer (which has a normal Font size) value AppliedDPI=96.
So the registry is an alternative to query this setting: 120/96 = 125%