Const ABM_ACTIVATE  =  &H6  
Const ABM_GETAUTOHIDEBAR  =  &H7  
Const ABM_GETSTATE  =  &H4  
Const ABM_GETTASKBARPOS  =  &H5  
Const ABM_NEW  =  &H0  
Const ABM_QUERYPOS  =  &H2  
Const ABM_REMOVE  =  &H1  
Const ABM_SETAUTOHIDEBAR  =  &H8  
Const ABM_SETPOS  =  &H3  
Const ABM_WINDOWPOSCHANGED  =  &H9  
 
Const ABN_FULLSCREENAPP  =  &H2  
Const ABN_POSCHANGED  =  &H1  
Const ABN_STATECHANGE  =  &H0  
Const ABN_WINDOWARRANGE  =  &H3  
 
Const ABS_ALWAYSONTOP  =  &H2  
Const ABS_AUTOHIDE = &H1

Private Type RECT
  left As Integer
  right As Integer
  top As Integer
  bottom As Integer
End Type
 
Private Type APPBARDATA
  cbSize As Long
  hWnd As Long
  uCallbackMessage As Long
  uEdge As Long
  rc As RECT
  lParam As Long
End Type
 
Private Declare Function SHAppBarMessage Lib "shell32.dll" _
  (ByVal dwMessage As Long, pData As APPBARDATA) As Long

Dim ABD As APPBARDATA
Dim state As Long
 
ABD.cbSize = Len(ABD)
state = SHAppBarMessage(ABM_GETSTATE, ABD)
If state = ABS_ALWAYSONTOP Then
  MsgBox "Taskbar immer im Vordergrund!"
End If