Thanks for your help. The following article get me to an idea:
https://support.citrix.com/article/CTX231525
I set the user expression for the certextract loginschema to aaa.user.name.after_str("@") + "\\" + aaa.user.name.before_str("@")
-> Users with old Usercerts like
samaccountname@domain.com getting rewrote to netbios\samaccountname
-> Users with new Usercerts like
samaccountname@newdomain.com getting rewrote to netbios\samaccountname
since only the UPN Suffix is changing and not the netbios, it works in both ways š mission complete!