Lets have an UTF-8 text file unicode.txt, a form UserForm1 with label Label1 and Button CommandButton1:
'ensure reference is set to Microsoft ActiveX DataObjects library
'(the latest version of it) under "tools/references"
Dim adoStream As ADODB.Stream
Dim var_String As Variant
Set adoStream = New ADODB.Stream
adoStream.Charset = "UTF-8"
adoStream.Open
adoStream.LoadFromFile "unicode.txt"
Label1 = adoStream.ReadText
adoStream.Close