When I import accounts in a CSV file that contains non-English characters
they are "corrupted".
For example, 
Startvärde => Startvärde 
As a test, I exported accounts (with non-English characters) to a CSV file.
The exported accounts look OK in the CSV file. I then imported the file that
I just exported, and the characters are "corrupted". 

When I open the exported CSV file in Excel, I need to select UTF-8 to avoid
"corruption". There does nto appear to be an option in GnuCash to select
UTF-8 when importing?

I tested on v3.11 and v4.4



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