# aus ...

while (<FILE>) {
   chomp;
   next if /^(\s*#|\s*$)/; 
   s/\s*=\s*/=/;
   s/^\s*//;
   s/\s*#.*//;
   my ($name,$value) = split /=/, $_;
   $hash{$name} = $value;
}

# könnte man folgendes machen ...

while (<FILE>) {
   chomp;
   $hash{$1} = $2 if /^\s*(\w+)\s*=\s*(.+?)(\s*#|$)/;
}