use Encode;
use utf8;

binmode STDOUT, ':utf8';

print "Content-Type:text/html; charset=utf-8\n";
print "Content-Language: utf8;\n\n";

my $ucode = qq|\xc3\xa4	<span class="sy">\xc3\xa4</span>, <span class="sy">\xc3\x84</span><span class="posg pos">Substantiv, Neutrum, das</span><span class="vg v"> \xc3\x84  \xc9\x9b\xcb\x90 das \xc3\xa4; Genitiv: des \xc3\xa4 (umgangssprachlich: -s), \xc3\xa4 (umgangssprachlich: -s) </span>|;

my $newcode = decode('utf8', $ucode);

print "<p>$newcode</p>\n";