Declare Function WideCharToMultiByte Lib "kernel32.dll" ( _
    ByVal CodePage As Long, ByVal dwFlags As Long, _
    ByVal lpWideCharStr As Long, ByVal cchWideChar As Long, _
    ByVal lpMultiByteStr As Long, ByVal cbMultiByte As Long, _
    ByVal lpDefaultChar As Long, ByVal lpUsedDefaultChar As Long) As Long
'Const CP_UTF8 As Long = 65001
'----------------------------------------------------------------------------
 
 
 
'--------------------------------------------------------------------------
Sub UTF8Output(Datei As String, t As String, BOM As Boolean)
 
    'Aufrufbeispiel:
    'Mit Bom:  UTF8Output "C:\Pfad\Dateiname", Text, True
    'Ohne Bom: UTF8Output "C:\Pfad\Dateiname", Text, False
    Dim tmp() As Byte, l As Long, ff As Integer
    Dim UTF8Bom As String
    UTF8Bom = Chr(239) & Chr(187) & Chr(191)
 
    If Len(Datei) = 0 Or Len(t) = 0 Then Exit Sub
        l = WideCharToMultiByte(65001, 0, _
        StrPtr(t), Len(t), 0, 0, 0, 0)
    ReDim tmp(0 To l - 1)
 
    WideCharToMultiByte 65001, 0, StrPtr(t), Len(t), _
        VarPtr(tmp(0)), l, 0, 0
    ff = FreeFile
    Open Datei For Output As #ff
    Close #ff
    ff = FreeFile
    Open Datei For Binary As #ff
    If BOM Then Put #ff, , UTF8Bom
    Put #ff, , tmp
    Close #ff
 
End Sub