hi,
you can find some hotfixes about special characters here (but only about RTC & pages i think)
www.waldo.be/.../nav-2009-2009-r2
Test
i made some test (only on native database) with NAV 209 R2 build 32012 -> copy\past from tables\forms with special characters and export to excel using click on excel icon works correctly
(you can try this scenario on Cronus Database) > try after on SQL Server Cronus database
i think that you can have SQL Server configuration problems or NAV database configuration (character substitution setted on database property)
let me know.