https://bugs.documentfoundation.org/show_bug.cgi?id=116572

            Bug ID: 116572
           Summary: FILESAVE dates written to .xlsx are off by one
           Product: LibreOffice
           Version: 6.0.3.1 rc
          Hardware: All
                OS: All
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: libreoffice-bugs@lists.freedesktop.org
          Reporter: pr.nienh...@hccnet.nl

Writing dates 31/12/1899 and 1/1/1900 (European nation, DMY format) into an
.xlsx is read by MS-Excel 2013 as 1/1/1900 and 2/1/1900. So it looks
LibreOffice is off-by-one there.
(Yes the first date is out of Excel's epoch, but the second is OK.)

Noted & confirmed in passing here in an Octave bug report:
https://savannah.gnu.org/bugs/index.php?53401

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