If you only look at the present, many time zones will appear redundant. However, if you look at the past, you will find a lot of differences. As an example, let’s look at the source code of the Europe/Busingen (actually a link to Europe/Zurich) and Europe/Berlin time zones. Büsingen is a German exclave entirely enclosed within Swiss territory.
Europe/Zurich:
# Rule NAME FROM TO TYPE IN ON AT SAVE LETTER/S
Rule Swiss 1941 1942 - May Mon>=1 1:00 1:00 S
Rule Swiss 1941 1942 - Oct Mon>=1 2:00 0 -
# Zone NAME GMTOFF RULES FORMAT [UNTIL]
Zone Europe/Zurich 0:34:08 - LMT 1853 Jul 16 # See above comment.
0:29:46 - BMT 1894 Jun # Bern Mean Time
1:00 Swiss CE%sT 1981
1:00 EU CE%sT
Europe/Berlin:
# Rule NAME FROM TO TYPE IN ON AT SAVE LETTER/S
Rule Germany 1946 only - Apr 14 2:00s 1:00 S
Rule Germany 1946 only - Oct 7 2:00s 0 -
Rule Germany 1947 1949 - Oct Sun>=1 2:00s 0 -
# http://www.ptb.de/de/org/4/44/441/salt.htm says the following transition
# occurred at 3:00 MEZ, not the 2:00 MEZ given in Shanks & Pottenger.
# Go with the PTB.
Rule Germany 1947 only - Apr 6 3:00s 1:00 S
Rule Germany 1947 only - May 11 2:00s 2:00 M
Rule Germany 1947 only - Jun 29 3:00 1:00 S
Rule Germany 1948 only - Apr 18 2:00s 1:00 S
Rule Germany 1949 only - Apr 10 2:00s 1:00 S
Rule SovietZone 1945 only - May 24 2:00 2:00 M # Midsummer
Rule SovietZone 1945 only - Sep 24 3:00 1:00 S
Rule SovietZone 1945 only - Nov 18 2:00s 0 -
# Zone NAME GMTOFF RULES FORMAT [UNTIL]
Zone Europe/Berlin 0:53:28 - LMT 1893 Apr
1:00 C-Eur CE%sT 1945 May 24 2:00
1:00 SovietZone CE%sT 1946
1:00 Germany CE%sT 1980
1:00 EU CE%sT
First and foremost, note how the last line is identical: Both use Central European (Summer) Time today. Everything before that varies wildly. Germany adopted the CE(S)T in 1980, while Switzerland did that a year later in 1981.
Because of how both the Netherlands and Belgium were affected by the First and Second World War and whatnot, their history is even longer, so I won’t include them here. You can download the data and see for yourself. It’s a very interesting read because it contains extensive research into the history of timekeeping on many states.