Alhumdilah (Praise be to God) I have finally found the solution. The problem was the unicode format, the trouble lies with UTF-8 and UTF-16-BE formats. Once I save the file as UTF-16-LE (in Notepad Save As... Unicode) everything worked. Thanks for everybody's help.

Here is the code for anybody who needs this in the future:

Code:
Private Function LoadLanguageFileUnicode(strPath As String) As Boolean

Dim lngFileNum As Long
Dim strResult() As String
Dim bytResults() As Byte
Dim iCounter As Long

On Error GoTo ErrorHandler

lngFileNum = FreeFile()
Open strPath For Binary Access Read As #lngFileNum
ReDim bytResults(LOF(lngFileNum) - 1)
Get #lngFileNum, , bytResults
Close #lngFileNum

If bytResults(0) = 255 And bytResults(1) = 254 Then 'UTF16LE
    strResult = Split(Mid$(bytResults, 2), vbCrLf)
ElseIf bytResults(0) = 254 And bytResults(1) = 255 Then 'UTF16BE Unicode format not supported
    LoadLanguageFileUnicode = False
    Exit Function
ElseIf bytResults(0) = 239 And bytResults(1) = 187 And bytResults(2) = 191 Then 'UTF8 Unicode format not supported
    LoadLanguageFileUnicode = False
    Exit Function
End If

For iCounter = 0 To UBound(strResult)
    Label(iCounter).Caption = strResult(iCounter)
Next iCounter

LoadLanguageFileUnicode = True

Exit Function
ErrorHandler:
LoadLanguageFileUnicode = False

End Function