#!/usr/bin/perl
use strict;
use warnings;
use Data::Dumper;

my %hash;
my @array = ('KEYWORD      =   wert # Kommentar',
             'KEYWORD2     =   wert2 # Kommentar2',
             'KEYWORD3=wert3#Kommentar3',
             'KEYWORD4  =wert4 #                 Kommentar4',
            );

for (@array) {
    my ($key, $val, $com) = m~^(.+?)\s*=\s*(.+?)\s*#\s*(.*)$~;
    $hash{$key} = { wert => $val, kommentar => $com };
}

print Dumper(\%hash);