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When is the new season coming out?
Fortnite's next season is currently set to come out on UTC. That is precisely when this countdown will end.
As of right now, this should be it but in case there is a change, it will be reflected on the website.
Is this a countdown to the downtime or new season's beginning?
Good question, this in fact is a countdown to the downtime and not the new season's beginning. On every season's ending, there is a downtime and it almost never lasts for a fixed period of time. It could be hours or even a day so unless Epic Games confirms the duration of the downtime themselves, there is no way to find it out.