makepkg learns to have filenames with UTF-8 encoding.
currently, when having files containing e.g. german umlauts in help texts, makepkg prints an error: : Can't translate pathname 'usr/lib/easytax-ag-2021/lib/helpAG/wegleit/Kryptowährungen.htm' to UTF-8
use LANG=C.UTF-8 to have strings non-localized, but anyway permit all characters.