this post was submitted on 01 Dec 2023
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It depends on the application.
I don't remember all the specifics but this is the blog post I refer to when this topic comes up
https://codeblog.jonskeet.uk/2019/03/27/storing-utc-is-not-a-silver-bullet/
So TL;DR: there might be unexpected time zone rule changes in the future. The solution presented in the article is to store both UTC and local time, so the application can easily adjust itself if such change happens.