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• It is not normal for Ukrainian to have soft г /h/ and k /k/. This situation is same for German, or South Slavic languages which also write as Гетинген /getingen/ or Келн /keln/.
• It is Muscovian style for German souns as ё /jo/ which in free-style writing usually writed just as e. But Muscovian has different phonology, especial for vowels, for this case ë also can be as [ɵ] ^[5] which rounded and close enough, and their к with г /g/ can be soft.

• It is not normal for Ukrainian to have soft г /h/ and k /k/. This situation is same for German, or South Slavic languages which also write with е as Гетинген /getingen/ or Келн /keln/.
• It is Muscovian style for German sounds as ё /jo/ which in free-style writing usually writed just as e. But Muscovian has different phonology, especial for vowels, for this case ë also can be as [ɵ] ^[5] which rounded and close enough, and their к with г /g/ can be soft.

Short: ö → е or є [йе] if before sound of [j].

• It is not normal for Ukrainian to have soft г and k. This situation is same for German, or South Slavic languages which also write as Гетинген or Келн.
• It is Muscovian style for German souns as ё (in free-style writing usually writed just as e) which usually transcribe as [йо]. But Muscovian has different phonology, especial for vowels, for this case ë also can be as [ɵ] ^[5] which rounded and close enough, and their к with г can be soft.

Short: ö → е or є /je/ if a sound of [j] is before.

• It is not normal for Ukrainian to have soft г /h/ and k /k/. This situation is same for German, or South Slavic languages which also write as Гетинген /getingen/ or Келн /keln/.
• It is Muscovian style for German souns as ё /jo/ which in free-style writing usually writed just as e. But Muscovian has different phonology, especial for vowels, for this case ë also can be as [ɵ] ^[5] which rounded and close enough, and their к with г /g/ can be soft.

They are closest sound.

They are the closest sounds.