#! /usr/bin/perl

use strict;
use warnings;
use DBI;
use XML::Writer;
use IO::File;

my $output = new IO::File(">output.xml"); die $! unless($output);
my $writer = new XML::Writer(OUTPUT => $output);

my $dbh = DBI->connect("DBI:CSV:f_dir=C:/;csv_sep_char=\\;") or die $DBI::errstr;
$dbh->{'csv_tables'}->{'info'} = { 'file' => 'info2.csv'};
my $sth = $dbh->prepare("SELECT * FROM info");
$sth->execute();
my @names = @{$sth->{NAME}};
$writer->startTag('Entries');
while(my @row = $sth->fetchrow_array()){
  $writer->startTag('Entry');
  $writer->characters("\n");
  for(0..$#names){
    $writer->startTag($names[$_]);
    $writer->characters($row[$_]);
    $writer->endTag($names[$_]);
    $writer->characters("\n");
  }
  $writer->endTag('Entry');
}
$writer->endTag('Entries');
$sth->finish();
$dbh->disconnect();

$writer->end();
$output->close();

use Data::Dumper; # das kommt nach use strict; und use warnings;

print Dumper(\@names); # nach my @names = [...]

 for(0..$#names){
   next unless($names[$_]);
   $writer->startTag($names[$_]);
   $writer->characters($row[$_]);
   $writer->endTag($names[$_]);
   $writer->characters("\n");
 }