#!/usr/bin/perl -w
use strict;
use warnings;
use Data::Dumper;
my %tabelle;
foreach my $line (split /\n/,<<KONSTANTE
foo                             N
bar                             A
KONSTANTE
) {
    my ($head,$typ) = split /\t+/, $line;
    my $counter = scalar keys %{ $tabelle{head} || {} };
    $tabelle{head}->{$counter} = $head;
    $tabelle{typ}->{$counter} = $typ;
}
print Dumper(%tabelle);