Section: localtime (5)
The /etc/localtime file configures the system-wide timezone of the local system that is used by applications for presentation to the user. It should be an absolute or relative symbolic link pointing to /usr/share/zoneinfo/, followed by a timezone identifier such as "Europe/Berlin" or "Etc/UTC". The resulting link should lead to the corresponding binary tzfile?(5) timezone data for the configured timezone.
Because the timezone identifier is extracted from the symlink target name of /etc/localtime, this file may not be a normal file or hardlink.