If we assume a *Complete Binary Tree, then the maximum length of a queue during BFS would be the length of the last level in the tree (or the number of leaves). You can imagine that once you have dequeued all the elements in the second-last level of the tree, you will be left with a queue that has all the elements in the last level.
Since for a complete binary tree, the last level (the one with the leaves) will have the maximum number of nodes, that will correspond to the maximum length of the queue.
I think this idea could be extended to incomplete binary trees as well in the sense that the max length of the queue would be equal to the level in the tree that has the maximum number of nodes, but this will be an approximation, I think.
*(Complete Binary Tree: All leaves having the same depth and all internal nodes having two children)