When I trim the sides of tables using @{}, the \rowcolor hangs over the sides. I've fixed this with <{\kern-\tabcolsep} on the first and last column (according to this question). However, if \makecell is used in the first or last column, this method breaks down.
MWE:
\documentclass[11pt, a4paper]{scrartcl}
\usepackage[left=25mm,right=25mm,top=35mm,bottom=25mm]{geometry}
\usepackage[utf8]{inputenc}
\usepackage[T1]{fontenc}
\usepackage[table]{xcolor}
\usepackage{booktabs}
\usepackage{makecell}
\usepackage[flushleft]{threeparttable}
\newcommand{\ltnote}[1]{\textsuperscript{\TPTtagStyle{#1}}}
\usepackage{siunitx}
\colorlet{tableheadcol}{gray!25}
\colorlet{rowcol}{gray!10}
\newcommand{\topline}{\arrayrulecolor{black}\specialrule{\heavyrulewidth}{\abovetopsep}{0pt}%
\arrayrulecolor{tableheadcol}\specialrule{\belowrulesep}{0pt}{0pt}%
\arrayrulecolor{black}\rowcolor{tableheadcol}}
\newcommand{\midline}{\arrayrulecolor{tableheadcol}\specialrule{\aboverulesep}{0pt}{0pt}%
\arrayrulecolor{black}\specialrule{\lightrulewidth}{0pt}{0pt}%
\arrayrulecolor{white}\specialrule{\belowrulesep}{0pt}{0pt}%
\arrayrulecolor{black}}
\newcommand{\bottomline}{\arrayrulecolor{white}\specialrule{\aboverulesep}{0pt}{-2pt}%
\arrayrulecolor{black}\specialrule{\heavyrulewidth}{0pt}{\belowbottomsep}}
\begin{document}
\begin{table}
\centering\small
\rowcolors{3}{rowcol}{white}
\begin{threeparttable}
\begin{tabular}{>{\kern-\tabcolsep}lS[table-format=4.0]c<{\kern-\tabcolsep}}
\topline
Kraftwerk & {\makecell{Leistung \\ in \si{\MW}\ltnote{b}}} & \makecell{geplante \\ Inbetriebnahme} \\
\midline
Berlin-Klingenberg & 300 & 2020 \\
Berlin Lichtenberg & 260 & 2020 \\
Burghausen & 850 & 2023 \\
Dörpen & 170 & 2020 \\
Gersteinwerk & 1300 & 2023 \\
Herne 6 & 650 & 2022 \\
Rheinhafen RDK 6s & 465 & 2021 \\
Krefeld-Uerdingen & 900 & 2025 \\
Leverkusen-Wiesdorf & 570 & 2022 \\
Premnitz & 400 & 2023 \\
\bottomline
\end{tabular}
\begin{tablenotes}
\footnotesize
\item[a] Kraftwerksprojekte ab einer elektrischen Bruttoleistung von \SI{100}{\MW}
\item[b] elektrische Bruttoleistung
\end{tablenotes}
\end{threeparttable}
\end{table}
\end{document}



Kraftwerk & {\makecell{Leistung \\ in \si{\MW}\ltnote{b}}} & \begin{tabular}{c}geplante \\ Inbetriebnahme\end{tabular} \\. – leandriis May 10 '20 at 15:06Kraftwerk & {\makecell{Leistung \\ in \si{\MW}\ltnote{b}}} & \begin{tabular}{@{}c<{\kern-\tabcolsep}}geplante \\seems to do the job. – fuj36840 May 10 '20 at 17:18