If you use dMC to convert to FLAC from a format that is already tagged, dMC will carry these tags to the new files.
As for after-the-conversion tagging, try the "Tag from Filename" utility codec for dMC that is available in Codec Central.
Flac (at least dB's Flac codec) will accept Ogg or ID3 tags. Which you should use may depend upon the player you are using and what formats you may be converting to. I don't know whether there is any significant difference in how each tag format handles foreign characters and/or unicode. If this is an area of concern, another user more experienced with the ins and out of tagging protocols may be able to provide better help.
dBpowerAMP Music Converter seems to write Flac tags well for me (I believe I am getting Ogg tagging, probably by default). We have had reports of some users running into trouble with tagging Flac files but I have not seen a particular pattern to this.
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