my $file = 'datei.txt';
my %hash;

open(FILE, "<$file") || die "Fehler: $!\n\n";
while (my $Line = <FILE>) {
   chomp $Line;
   if ($Line =~/^(\w+)\s+(\w+)(\s*#.*)?$/g) {
       $hash{$1}=$2;
   } else {
       next;
   }
}
close FILE;