%% 
%%  A DANTE-Edition example
%% 
%%  Beispiel 01-01-18 auf Seite 11.
%% 
%%  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{146.59192pt}
\setlength\parindent{0pt}

\newcommand\Btab{}
\renewcommand\Btab[2][c]{\tabular[#1]{#2}}
\newcommand\Etab{}\renewcommand\Etab{\endtabular}

\begin{document}
\Btab{|@{}c @{}c@{} c@{}|}\hline
  \rule{0pt}{3ex}% besserer Abstand nach Oben
  Sp1 Z1 & Sp2 Z1 & Sp3 Z1\\\cline{2-2}
  \Btab{c|} Sp1 Z2\\Sp1 Z3 \Etab &
  \Btab{c} Sp2 Z2/3\\ \Etab &
    \Btab{|c} Sp4 Z2\\Sp4 Z3 \Etab \\\cline{2-2}
  \rule[-1.5ex]{0pt}{2ex}% besserer Abstand nach Unten
  Sp1 Z4 & Sp2 Z4 & Sp3 Z4\\\hline
\Etab
\end{document}