using System;

public class Program

{

    public static void Main()

    {

        var countryOffset = 3;

        var queryDate = new DateTime(2021, 1, 1, 12, 0, 0);

        var queryDateOffset = new DateTimeOffset(queryDate, new TimeSpan(countryOffset, 0, 0));

        var dbDateOffset= new DateTimeOffset(2021, 1, 1, 12, 0, 0, new TimeSpan(countryOffset, 0, 0));

        (queryDate == dbDateOffset).Dump();

        (queryDateOffset == dbDateOffset).Dump();

​

    }

}