#!/usr/bin/perl

use strict;
use Time::Local;
use MIME::Base64;

# Variablen-Blub
#my(subject, text, htmlxode, ...) =

my $bild_anhang_dateiname = $dir_pic.'grafik.gif';
my $bild_anhang;
open(BILD, "<$bild_anhang_dateiname");
#binmode(BILD);
my $bild_anhang_dateigroesse = -s $bild_anhang_dateiname;
read(BILD, $bild_anhang, $bild_anhang_dateigroesse);
close(BILD);
my $mail_grafik = encode_base64($bild_anhang); 

my $boundary = 'Message-Boundary'.'___'.time.$user_id.time;
my $boundary2 = 'Message-Boundary_2'.'___'.$user_id.time.$user_id;

open (MAIL, "|$mailprog -oi -t");
print MAIL "MIME-Version: 1.0\n";
#print MAIL "Return-Path: $mailsender\n";
print MAIL "Content-Type: multipart/alternative; boundary=\"$boundary\"\n";
print MAIL "From: $mailsender\n";
print MAIL "To: $user_email\n";
print MAIL "Subject: $subject\n\n";
print MAIL "This is a multi-part message in MIME format.\n";
print MAIL "--".$boundary."\n";
#### Die Nachricht als Text-Mail
print MAIL "Content-Type: text/plain; charset=\"utf-8\"\n";
print MAIL "Content-Transfer-Encoding: 8bit\n";
print MAIL "$text_part01 $user_name,\n\n";
print MAIL "$text_part02\n\n";
print MAIL "$text_part03\n";
print MAIL "$mail_link01\n\n";
print MAIL "$text_part04\n\n";
print MAIL "--".$boundary."\n";
### Anfang des 2. Teil der Mail mit HTML und Grafik (multipart/mixed)
print MAIL "Content-Type: multipart/mixed; boundary=\"$boundary2\"\n\n";
print MAIL "--".$boundary2."\n";
## Die Nachricht als HTML-Mail
print MAIL "Content-Type: text/html; charset=\"utf-8\"\n";
print MAIL "Content-Transfer-Encoding: quoted-printable\n";
print MAIL "$html_mail_message\n";
print MAIL "--".$boundary2."\n";
#print MAIL "Content-type: application/octet-stream; name=\"grafik.gif\"\n";
print MAIL "Content-type: image/gif; name=\"grafik.gif\"\n";
print MAIL "Content-transfer-encoding: base64\n";
#print MAIL "Content-Disposition: attachment; filename=\"grafik.gif\"\n";
print MAIL "Content-Disposition: inline; filename=\"grafik.gif\"\n";
print MAIL "$mail_grafik\n";
print MAIL "\n";
### Ende des 2. Teil der Mail mit HTML und Grafik (multipart/mixed)
print MAIL "--".$boundary2."--\n\n";
print MAIL "--".$boundary."--\n";
        
close (MAIL);

my $msg = MIME::Lite->new(
               
               
      From    => "$mailsender",
               
               
      To      => "$user_email",
               
               
      Subject => "$subject",
               
               
      Type    => 'multipart/mixed',
               
               
   );
        $msg->attach(    Type => 'text/plain; charset="utf-8"',
               
         Encoding => 'quoted-printable',
               
         Data => "$text_mail_message");        
        
        $msg->attach(    Type => 'text/html; charset="utf-8"',
               
         Encoding => 'quoted-printable',
               
         Data => "$html_mail_message");
        
        $msg->attach(    Type => 'image/gif',
               
         Encoding => 'base64',
               
         Path => "$dir_pic"
               
     );
               
 
               
 
        MIME::Lite->send('sendmail', "/usr/sbin/sendmail -t -oi");
        $msg->send;        

use Encode qw/encode/;
...
$smtp_agent -> subject( encode('MIME-Q', $subject ));