#!/usr/bin/perl

use strict;
use warnings;

use Data::Dumper;
use Carp;

my %config;

while(my $line = <DATA>) {
    chomp($line);
    my ($k, $v) = ($line =~ m/^\s*(\w+)\s*=\s*(.*)\s*$/);
    if (defined $k and defined $v) {
        $v =~ s/['"]//g;
        if ($v =~ m/^\$(.*)/) {
            $v = $config{$1};
        }
        
        $config{$k} = $v;
    }
}

carp Dumper \%config;

__DATA__
VERTEILER='mustermann@muster.de'
EMAILS=$VERTEILER