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This question already has an answer here:

Where is the config (application properties) file for TimeMachine settings and the path excludes?

You know, that what you might click and add in TimeMachine Settings > Options ...

Can't find anything in ~/Library/Preferences. But settings are per user and not system-wide?!

System Command / Library seems to be named com.apple.prefs.backup

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marked as duplicate by bmike Oct 2 '15 at 14:50

This question has been asked before and already has an answer. If those answers do not fully address your question, please ask a new question.

up vote 2 down vote accepted

ok, found it:

/Library/Preferences/com.apple.TimeMachine.plist

They ARE saved in the Systems-Library Preferences. All user settings are entitled in this file ;/

see http://hints.macworld.com/article.php?story=2010051917410348 => http://hints.macworld.com/article.php?story=20071207104354466

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