TZ offset

tz_offset.pl

use strict;
use warnings;    

sub tz_offset
{
    my $t = shift;
    my @l = localtime($t);
    my @g = gmtime($t);

    my $minutes = ($l[2] - $g[2] + ((($l[5]<<9)|$l[7]) <=> (($g[5]<<9)|$g[7])) * 24) * 60 + $l[1] - $g[1];
    return $minutes unless wantarray;
    return (int($minutes / 60), $minutes % 60);
}

push @ARGV, time;
foreach my $t (@ARGV) {
    printf "%s (%d): %+03d%02u\n", scalar localtime($t), $t, tz_offset($t);
}

tz_offset.sh

perl -MTime::Local -le '@t=localtime(time); $s=timegm(@t)-timelocal(@t); printf "%+03d%02u\n", int($s/60/60), $s%(60*60)'