Finally I found that the reason is an extra property ImplicitUsings in the project file that is not supported by .net 5.0.
<PropertyGroup>
<TargetFramework>net5.0</TargetFramework>
<ImplicitUsings>enable</ImplicitUsings>
<Nullable>enable</Nullable>
</PropertyGroup>
I needed to remove ImplicitUsings from the file.