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

my $file='test.txt';

open(my $fh, '<', $file) or die("error open $file ($!)\n");
my $first=<$fh>;
chomp($first);
my @header=split(/\t/,$first);
my @inhalt;
while(my $line=<$fh>)
{
  chomp($line);
  my @elements=split(/\t/,$line);
  push(@{$inhalt[$_]},shift(@elements)) for(0..$#header)
}
close($fh);

print Dumper(\@inhalt);