From Microsoft guidelines:
Keyboard layouts change according to culture/locale. Some characters
do not exist in all keyboard layouts. When assigning shortcut-key
combinations, make sure that you can reproduce them using
international keyboards, especially if you plan to use the
shortcut-key combinations with the Windows 2000 MUI (Multilanguage
User Interface).
Because each culture/locale may use a different keyboard, consider
using numbers and function keys (F4, F5, and so on) instead of letters
in shortcut-key combinations.
Although you do not need to localize number and function-key
combinations, they are not as intuitive for the user as letter
combinations. Some shortcut keys may not work for each keyboard layout
in a particular culture/locale. For example, some cultures/locales use
more than one keyboard, such as Eastern Europe and most
Arabic-speaking countries/regions.