use Encode;

...

        # Subject dekodieren
        utf8::decode($subject);

        # Neue E-Mail mit MIME Lite erzeugen
        my $msg = MIME::Lite->new
        (
                #Subject => $subject,
                Subject => encode('MIME-Header',$subject),
                From    => $from,
                To      => $to
                Type    => 'multipart/mixed',
                Charset => 'iso-8895-1'

        );