%% 
%%  A DANTE-Edition example
%% 
%%  Example 06-00-21 on page 190.
%% 
%%  Copyright (C) 2010 Herbert 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.
%% 
%% 
%% ==== 
% Show page(s) 1
%% 
\documentclass[]{article}
\pagestyle{empty}
\setlength\textwidth{201.70511pt}
\setlength\parindent{0pt}
\usepackage[utf8]{inputenc}
\usepackage[ngerman]{babel}

\usepackage{dcolumn,booktabs,ragged2e,rotating}
\newcommand\Rotate[1]{\raisebox{-3ex}{\begin{turn}{90}\rlap{#1}\end{turn}}}
\newcolumntype{C}{>{\footnotesize}c}
\newcolumntype{N}{>{\footnotesize}l}
\newcolumntype{P}[1]{>{\footnotesize\RaggedRight\hspace{0pt}}p{#1}}
\newcommand\mc[2]{\multicolumn{1}{#1}{#2}}

\begin{document}
\begin{tabular}{@{}l *{5}{r} c@{}}\toprule
\mc{@{}N}{Heilanstalten} & \multicolumn{6}{N}{Ärzte} \\\cmidrule(l){2-7}
  & \multicolumn{2}{N}{insgesamt} & \multicolumn{4}{N@{}}{davon}\\
    \cmidrule(lr){2-3}\cmidrule(l){4-7}
  & & & & \multicolumn{3}{N@{}}{nachgeordnete Ärzte} \\\cmidrule(l){5-7}
  & & & & & \multicolumn{2}{C}{davon}\\\cmidrule(l){6-7}
  & \mc{C}{\Rotate{zusammen}} & \mc{C}{\Rotate{davon weiblich}}
  & \mc{C}{\Rotate{leitende Ärzte}} &  \mc{C}{\Rotate{insgesamt}}
  & \mc{P{2em}@{}}{Ober"-ärzte} & \mc{P{3.5em}@{}}{Assistenz"-ärzte} \\
    \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}
Josefsstift, Bad Brückenau & 90 & 24 & 11 & 79 & 15 & 64 \\
Tannenheim, Schlüchtern    & 37 & 12 &  8 & 27 &  7 & 22 \\
Waldfrieden, Selters       & 24 &  8 &  2 & 22 &  6 & 22 \\
Habichtshöhe, Lauterbach   & 36 & 13 &  3 & 33 &  8 & 25 \\\bottomrule
\end{tabular}
\end{document}