Hi,
i just tested this with the following:
1 Notebook containing 2 very small text-only notes, each with one tag (OnHand / orte).
I synced down this notebook with evernote-backup an then openened the exported enex-file with notepad++.
<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE en-export SYSTEM "http://xml.evernote.com/pub/evernote-export3.dtd">
<en-export export-date="20240403T160144Z" application="Evernote" version="10.10.5"> <note>
<title>Test-Notiz</title>
<created>20240403T155405Z</created>
<updated>20240403T155458Z</updated>
<tag>OnHand</tag>
<note-attributes>
<author>XXX XXX</author>
</note-attributes>
<content>
<![CDATA[<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<!DOCTYPE en-note SYSTEM "http://xml.evernote.com/pub/enml2.dtd"><en-note><div>Test-123</div></en-note>]]>
</content>
</note>
<note>
<title>Test2</title>
<created>20240403T160049Z</created>
<updated>20240403T160106Z</updated>
<tag>orte</tag>
<note-attributes>
<author>XXX XXX</author>
</note-attributes>
<content>
<![CDATA[<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<!DOCTYPE en-note SYSTEM "http://xml.evernote.com/pub/enml2.dtd"><en-note><div>nächster Test</div></en-note>]]>
</content>
</note>
</en-export>
As you can see, the tags are exported.
But these tags are not viewable in the evernote-backup database, only in the binary files of the notes inside the database.
BTW, you can set evernote-backup to export each notebook separately as a file or even each note as a single file.