use strict;
use warnings;
use Template::Alloy;

my $t = Template::Alloy->new(ENCODING => 'UTF-8');

my $in  = "[% foo %]|BAR ¥";
my $foo = 'fü';
my $out = '';

$t->process(\$in, {foo => $foo}, \$out)
    || die $t->error;

print "\$out: $out\n";

# Prints
# $out: fü|BAR ¥