%% 
%%  A DANTE-Edition example
%% 
%%  Beispiel 06-00-13 auf Seite 184.
%% 
%%  Copyright (C) 2010 H. Voss
%% 
%%  It may be distributed and/or modified under the conditions
%%  of the LaTeX Project Public License, either version 1.3
%%  of this license or (at your option) any later version.
%% 
%%  See http://www.latex-project.org/lppl.txt for details.
%% 

%%Run also: >>  << 
% Show page(s) 1

\documentclass[]{article}
\pagestyle{empty}
\setlength\textwidth{355.65944pt}
\setlength\parindent{0pt}
\usepackage[utf8]{inputenc}
\usepackage[ngerman]{babel}
\hyphenation{Er-dungs-wi-der-stand}

\usepackage{array,booktabs,multirow,ragged2e,eurosym}
\renewcommand\multirowsetup{\RaggedRight\footnotesize}
\newcolumntype{N}{>{\footnotesize}l} \newcolumntype{C}{>{\footnotesize}c}
\newcommand\mc[3]{\multicolumn{#1}{#2}{#3}}

\begin{document}
\begin{tabular}{@{} *{5}{l} @{}}\toprule
 &  & \mc{2}{N}{Ohne Sicherungen} & \multirow{3}{7em}{%
   Höchstzulässiger Erdungswider\-stand bei Berüh\-rungsspannung}\\\cmidrule(lr){3-4}
\mc{1}{C}{Reihe} & \mc{1}{C}{Spannung} & \mc{1}{C}{Type} & \mc{1}{C}{Preis} \\
 & \mc{1}{C}{V} & & \mc{1}{C}{\euro} \\\cmidrule(r){1-1}\cmidrule(lr){2-2}
    \cmidrule(lr){3-3}\cmidrule(lr){4-4}\cmidrule(l){5-5}
\ldots \\\bottomrule
\end{tabular}
\end{document}