E-Mails are sent in the encoding specified by the ColdFusion Administrator. For ColdFusion MX (6.0) and above, this is UTF-8 by default.
You can explicitly specify such an encoding, but this is not necessary.
<cfmail type="text/html; Charset=UTF-8" ...></cfmail>
For the HTML file that you flush to disk, the following applies:
<cffile action="write" charset="UTF-8" ...>
And you should have the encoding as the META tag, so the browser you use for preview should not guess:
<meta http-equiv="Content-Type" content="text/html; Charset=UTF-8">
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