Thanks for all your suggestions, Corion.
As my usecase is a module which reads a (kind of) CSV file, there are just 2 places, where I read a line from the file.
So I decied to do the "manual" decoding:
open my $in, '<:raw', $filename or die "Can't read $filename: $!\n";
if ($filename=~/\.gz$/) {
$in= new IO::Uncompress::Gunzip $in, { AutoClose => 1 };
}
# later on
$_= <$in>;
chomp;
@headers= split /\t/, lc decode('UTF-8' => $_);
# That's not really required as the header will always be
# ASCII-characters… But for completeness sake…
# further down I have a loop
while (<$in>) {
chomp;
# …
@line{@headers}= split /\t/, decode('UTF-8' => $_);
s$$([},&%#}/&/]+}%&{})*;#$&&s&&$^X.($'^"%]=\&(|?*{%
+.+=%;.#_}\&"^"-+%*).}%:##%}={~=~:.")&e&&s""`$''`"e
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