After I made a clean install of TCMD 29.00.15 the UTF8 option was enabled. That is in contrary with the help file:
TCC Startup Configuration Dialog
UTF8: If enabled, TCC will check (non UTF-16) files to see if they are in UTF-8 format (i.e., for UTF-8 batch files, SET /R, @LINE, etc.). TCC (and Windows) are UTF-16 internally, so TCC will convert UTF-8 characters to their UTF-16 equivalents before processing the line. TCC will first check the BOM to see if it is UTF-8; if not TCC will examine the beginning of the batch file looking for valid UTF-8 characters. If the file is very small or has very few (<4) UTF-8 characters, TCC will assume the file is ASCII. Because of the possibility of erroneously identifying a file with extended ASCII characters as UTF-8, this option is disabled by default. We recommend you do not enable it unless you know you need to read UTF-8 files.