print FILEHANDLE "    <tag k='".$colnames[$j]."' v='".$value[$j]."' />\n";

for ($j=2;$j<=$countcol;$j++){

my @colnames = qw/name    megalit_type    moved   place   village    historic /;
my $err_msg = '';
while(my $dataline=<$fh>){
        chomp($dataline);
        
        $line_count++;
        
        #aufsplitten der csv-datei
        
        my @value = split(/;/,$dataline);
        
        #create node-data
        my $lat = shift @value;
        my $log = shift @value;
        
        #lat and log define?
        if (defined $lat && defined $log){
                #output node-header
                $object_id--;
                print FILEHANDLE sprintf "  <node id='%s' action='modify' visible='true' lat='%s' lon='%s'>\n", 
                $object_id, $lat, $log;
                # get column-values and set to node
                foreach my $col(@colnames) {
                        my $value = shift @values;
                        next if !defined $value || length $value < 1;
                        print FILEHANDLE sprintf "<tag k='%s' v='%s' />\n", $col, $value;
                }
                $point_count++;
                print FILEHANDLE "  </node>\n";
                
                } else {
                        $err_msg .= "missing lat- and/or log-value in line $line_count\n";
        }#endif - &&

}# end-while

close($csvfile); # <== Was soll das denn??

open(my $output,'>',$osmfile) or die "can not open osm output file"; # <== Fehlermeldung nicht vergessen! "," nicht "." das ist sicherer

my @value = split(/;/,$dataline); # <== ich hoffe das keine entweteten Semikola (\;), oder welche innerhalb von anfürungszeichen vorkommen