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

        my $filename = 'tester.txt'; 
		my %HoH; my $key; my $value;
        open(my $fh, '<:encoding(UTF-8)', $filename)
        or die "Could not open file '$filename' $!";
		while ( <$fh> ) {
        next unless s/^\[(.*?)\]\s*//;
		$rec = $1;
        for my $field ( split /\n/) {
        ($key, $value) = split /\s*=\s*/, $field;
        $HoH{$rec}{$key} = $value;
    }
}
print Dumper %HoH;