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open my $outFH, '>:encoding(ISO-8859-1)', 'foo.dos' or die "$!";
print $outFH "Ätsch\nBätsch";

Everyone knows that debugging is twice as hard as writing a program in the first place. So if you're as clever as you can be when you write it, how will you ever debug it? -- Brian Kernighan: "The Elements of Programming Style"