If you take a look at this help topic in MSDN:
SQL Server Date and Time limitations
it says: "No server-side daylight saving time (DST) support for datetimeoffset."
Can anyone explain what this means exactly?
The way I read it is: say DST is in effect and I use SYSDATETIMEOFFSET(). The result comes in this format:
YYYY-MM-DD hh:mm:ss[.nnnnnnn] [{+|-}hh:mm]
The hh value will be one hour behind of my actual local time (as if DST is not in effect). Is that right?
What this means is SQL Server does not indicate whether or not the server is currently on DST or not. The sysdatetimeoffset value returned will be the correct time with the correct offset, but it doesn't indicate if the server is currently on DST.