Thanks again!
At a first glance I thought that last Sunday of March and October should fall into same ISOWEEKNUM, as it starts always on Monday, and that was the reason why I posted the question.
Later check showed that this is almost true for the end of DST period. In the years 2000 till 2030 all last Sundays of October are in the ISOWEEKNUM of 43. There is only one exception in year 2004 with ISOWEEKNUM of 44.
ISOWEEKNUM for the last Sunday of March depends on WEEKDAY of January 1st. If WEEKDAY(DATE(YEAR(CellRef);1;1);12) is less than 4 then ISOWEEKNUM is 13, being 12 otherwise. There is one exception again. WEEKDAY(DATE(2024;1;1);12) is 7 which is not less than 4, but ISOWEEKNUM(DATE(2024;3;31)) is 13 and not 12.
This means that the corrected formula:
AND(ISOWEEKNUM(CellRef+1)>
IF(WEEKDAY(DATE(YEAR(CellRef);1;1);12)<4; 13; 12);
ISOWEEKNUM(CellRef+1)<44)
could be a good approximation of Date_Is_In_DST(CellRef) function in the interval of years 2000 to 2030, with error for dates between October 24th to 31st 2004 and March 24th to 31st 2024.