One case where UTF-8 identifiers are needed is (Danish) tax calculation and legal concepts which do not have an equivalent version in English. I.e. you have a

One case where UTF-8 identifiers are needed is (Danish) tax calculation and legal concepts which do not have an equivalent version in English. I.e. you have a name/concept which cannot be translated into English. If you enforce "all names must be English" then you end up with a made up word. If you are an English only speaker, try imagine that you were not allowed to use "w" in any variable name as it would be considered a "too weird" letter.