Oracle 21c

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ALTER SESSION SET NLS_DATE_FORMAT = 'YYYY-MM-DD HH24:MI:SS';
ALTER SESSION SET TIME_ZONE = 'Europe/Paris';
CREATE TABLE test_table (dt) AS
SELECT DATE '1970-01-02' FROM DUAL;
1 rows affected

SELECT SESSIONTIMEZONE,
       DT,
       (
         CAST(
           FROM_TZ(
             CAST(DT AS TIMESTAMP),
             SESSIONTIMEZONE
           ) AT TIME ZONE 'UTC'
           AS DATE
         )
         - DATE '1970-01-01'
       ) * 86400 AS EPOCH_DT
FROM   test_table


SESSIONTIMEZONE
DT
EPOCH_DT


Europe/Paris
1970-01-02 00:00:00
82800