In ruby-acts-as-taggable-on 6.5.0-2~bpo10+1 package has already been the 
problem fixed. In ruby-attr-encrypted has helped me the following workaround 
directly in the source code (taken from ruby-acts-as-taggable-on's fix):

Line 84 in /usr/lib/ruby/vendor_ruby/attr_encrypted/adapters/active_record.rb

#set_attribute_was(attr, __send__(attr)) if value != __send__(attr)
if ActiveRecord.version <= Gem::Version.new('5.3.0')
  set_attribute_was(attr, __send__(attr)) if value != __send__(attr)
else
  unless #{attr}_changed?
    @attributes[attr] = ActiveModel::Attribute.from_user(attr, __send__(attr), 
ActsAsTaggableOn::Taggable::TagListType.new)
  end
end

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