It has nothing to do with the: encoding of STDIN ... encoding of @ARGV elements
Correct.
It's only about the text used to write the script and how Perl should parse that source text.
Yes, so... 
use utf8;

my $scandir = 'something with umlauts it it';
#              ^^^^^^^^^^^^^^^^^^^^^^^^^^^^
# ...is this string literal not part of the source?

[download]
It has nothing to do with flagging variables
#!/usr/bin/perl

use strict;
use Devel::Peek;

{
    use utf8;
    my $var = 'für';
    print Dump \$var;
}

my $var = 'für';
print Dump \$var;

In reply to Re^6: treat files with umlauts (utf) by hazylife
in thread treat files with umlauts (utf) by mike.scharnow

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