After a cup of coffee I go on with this workaround but still hoping somebody can explain me why I have to do this.

if ($value =~ /^([\w|\s|\/|\-]+)$/) { $value = $1; }
else { die "Reg. exp. failed: $value!\n"; }
if ($value =~ /^(.*)$/) { $value = $1; }
[download]

So it should be save and it is working. And for those interested in the value of $value ("x123uvw1").

What output do you get for     perl -V?

Works for me for pretty much any perl 5.8/5.12/5.14/5.16

$ perl -MScalar::Util=tainted -Te " $value = shift; warn tainted $valu
+e; if( $value =~ /^([\w|\s|\/|\-]+)$/ ){ $value =
$1; } die tainted $value; " x123uvw1
1 at -e line 1.
0 at -e line 1.
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Hallo,
as mentioned above the perl version I´m working with is 5.8.4 on a Solaris 10 intel based x64 server.
I finished the script with the workaround and it is okay but still not sure what the problem is.
The example you posted is working fine, but if I copy paste the code into the "real" script it is not working. Here is the head definition with all the modules needed I suppose that something is not right here:

#!/bin/perl 
use Cwd;
use English;
use Sys::Hostname;
use locale;
use strict;
#use warnings;
use Time::Local;
use Data::Dumper;
use Scalar::Util qw(tainted);

$ENV{'PATH'} = "/bin:/usr/bin:/usr/sbin";
$ENV{SHELL} = "/bin/sh" if exists $ENV{SHELL};
delete @ENV{qw(IFS CDPATH ENV BASH_ENV)};   # Make %ENV safer
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As you can see the taint mode is not enabled be the switch -T, because if you start the tool from command line (only pssible for advanced users) files can be deleted.
The standard user will start this by a graphical interface where sgid is set and perl turn on the tainted mode.

So for my personal interest if somebody has a glue please post.