#!/usr/bin/perl

use strict;
use warnings;

use Data::Dumper;

my $path = '100/101/102/103';
my $name = 'Hundertdrei';
my %tree;

my $ref = \%tree;
for my $dir ( split qr~/~, $path ) {
    $ref->{$dir} = {} unless exists $ref->{$dir};
    $ref = $ref->{$dir};
}
$ref->{NAME} = $name;
$ref->{id}   = $path;

print Dumper \%tree;