<?php
$winter = new DateTime('2012-12-21', new DateTimeZone('Europe/Moscow'));
$summer = new DateTime('2012-04-21', new DateTimeZone('Europe/Moscow'));
$tz['winter']= ($winter->getOffset())/60/60;
$tz['summer']= ($summer->getOffset())/60/60;
$tz['diff']=$tz['summer']-$tz['winter'];
echo $tz['diff'];