use strict;
use warnings;
use XML::LibXML;
use Text::CSV_XS;
my $csv = Text::CSV_XS->new({ sep_char => ';' });

my $dom = XML::LibXML::Document->new;
my $root = $dom->createElement( "map" );
$dom->setDocumentElement( $root );
$root->setAttribute(version => '0.8.0');

my @stack = $root;
my $current_level = -1;
while (my $line = <DATA>) {
    chomp $line;
    my $status  = $csv->parse($line); # ggfs. fehlerabfrage
    my ($dummy, $level, $name) = $csv->fields;
    if ($level <= $current_level) {
        @stack = @stack[0 .. $level-1];
    }   
    my $parent = $stack[-1];
    my $el = $parent->addNewChild( undef, "node" );
    $el->setAttribute(TEXT => $name);
    $stack[$level] = $el;
    $current_level = $level;
}   
my $string = $dom->toString();
print $string;

__DATA__
0;0;Systemebene
1;1;Gruppe 1a
2;1;Gruppe 1b
5;2;Gruppe 2a
5;2;Gruppe 2b
601;3;Gruppe 3                                                                  
60100;4;Teil 4