%% 
%%  A DANTE-Edition example
%% 
%%  Beispiel 06-00-19 auf Seite 188.
%% 
%%  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{194.59192pt}
\setlength\parindent{0pt}
\usepackage[utf8]{inputenc}
\usepackage[ngerman]{babel}

\usepackage{dcolumn,booktabs,ragged2e,rotating,eurosym}
\newcolumntype{C}{>{\footnotesize}c}
\newcolumntype{N}{>{\footnotesize}l}
\newcolumntype{P}[1]{>{\footnotesize\RaggedRight\hspace{0pt}}p{#1}}
\newcolumntype{d}[1]{D{.}{,}{#1}}
\newcommand\mc[2]{\multicolumn{1}{#1}{#2}}
\newcommand\Rotate[1]{\begin{turn}{90}\rlap{#1}\end{turn}}

\begin{document}
\begin{tabular}{@{}d{1.0}*{3}{d{3.0}}d{2.0}d{3.0}d{2.2}@{}}\toprule
  & \multicolumn{4}{N}{Leistungsaufnahme} & & \\\cmidrule(lr){2-5}
  & \multicolumn{2}{P{7em}}{kurzzeitig beim Ein"~~und Umschalten}
  & \multicolumn{2}{P{7em}}{nach dem Umschalten in die Dreieckstufe}
  & \mc{C}{\raisebox{-4em}{\Rotate{Spannung}}}
  & \mc{C@{}}{\raisebox{-4em}{\Rotate{Mehrpreis für}}
  \raisebox{-4em}{\Rotate{abweichende}} \raisebox{-4em}{\Rotate{Spannung}}}\\
    \cmidrule(lr){2-3}\cmidrule(lr){4-5}
\mc{@{}C}{\Rotate{Schaltergröße}}&\mc{C}{VA}&\mc{C}{W}&\mc{C}{VA}&\mc{C}{W}&\mc{C}{VA}
  & \mc{C}{\euro}\\\cmidrule(r){1-1}\cmidrule(lr){2-2}\cmidrule(lr){3-3}
    \cmidrule(lr){4-4}\cmidrule(lr){5-5}\cmidrule(lr){6-6}\cmidrule(l){7-7}
1& 120& 100& 16&  6&  24& 12.$---$\\ 2& 150& 100&  36& 12& 110& 15.$---$\\
4& 342& 210& 60& 18& 220& 19.$---$\\ 6& 733& 320& 100& 36& 220& 29.$---$\\\bottomrule
\end{tabular}
\end{document}