Thus, it sets the magnitude of one degree Celsius and that of one Kelvin as exactly the same. Additionally, it establishes the difference between the two scales' null points as being precisely 273.15 degrees Celsius (−273.15 °C = 0 K and 0 °C = 273.15 K).hus, it sets the magnitude of one degree Celsius and that of one Kelvin as exactly the same. Additionally, it establishes the difference between the two scales' null points as being precisely 273.15 degrees Celsius (−273.15 °C = 0 K and 0 °C = 273.15 K).