Re: german Alphabet

[ikegami]

Looks like the string should be encoded as per the Active Code Page (though it could be a coincidence).

#!/usr/bin/perl

use warnings;
use strict;
use feature qw( say );
use utf8;

use Win32 qw( );
my ($active_cp, $input_cp, $output_cp);
BEGIN {
   $active_cp = "cp" . Win32::GetACP();
   $input_cp  = "cp" . Win32::GetConsoleCP();
   $output_cp = "cp" . Win32::GetConsoleOutputCP();
}

use open ':encoding(UTF-8)';
BEGIN {
   binmode(STDIN,  ":encoding($input_cp)");
   binmode(STDOUT, ":encoding($output_cp)");
   binmode(STDERR, ":encoding($output_cp)");
}

use Encode            qw( encode decode );
use Win32::OLE        qw( in with );
use Win32::OLE::Const 'Microsoft Excel';

{
   # Decoded string aka string of Unicode Code Points
   my $german_text = 'Fräsen und ndk (Kamera - Fräsaufnahme)';

   my $xl_form = "C:/tmp/german.xls";

   my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
      or do {
         Win32::OLE->new('Excel.Application', 'Quit');
         die("Error");
      };

   $Excel->{DisplayAlerts} = 1;

   my $Book = $Excel->Workbooks->Open($xl_form);
   my $Sheet = $Book->Worksheets("DRC");
   $Sheet->Range("B2")->{Value} =
      encode($active_cp, $german_text);
}

PS - Why did you comment out use strict;?!? You have a number of scoping errors it would have identified.