use utf8;    # Skript in UTF-8 kodiert

use Encode qw( encode );

my $str = "Ä Ö Ü ß €\n";

if ( $^O eq "MSWin32" ) {
    $str = encode( "cp1252", $str );
    system( "chcp 1252" );
}

print $str;

my $res_file = "erg_1252.txt";
open( my $fh, ">", $res_file )
    or die "Could not open file '$res_file'";

print $fh $str;
close $fh;