thanks for your thoughts
finally, after days of try and errors I found working configuration for my case. The key was to answer the call first
here is rough config, maybe someone will find it usefull.
extensions_custom.conf:
[external-transfer-out]
exten => s,1,Answer(i)
same => n,transfer(PJSIP/sip:+49XXXX09@amXXXsipzentrale.pstn.frankfurt.twilio.com)
custom destination (FreePBX: Admin/Custom Destinations)
Name: internal_to_external
Target: external-transfer-out,s,1
Extensions
FreePBX/Applications/Extensions/Find Me Follow Me
Destinations
No Answer → Custom Destinations → internal_to_external
FreePBX/Applications/Extensions/Advanced
Optional Destinations
No Answer, Busy, Not Reachable → Custom Destinations → internal_to_external