Declare @Spalte varchar(1000),
@query Varchar(1000)
Set @spalte = (select Top 1 column_name, ordinal_position
from information_schema.columns where table_name = 'S_92620'
order by ordinal_position desc)
Set @query = 'Select Kontenart, tmp, [' + @spalte + '] FROM dbo.tmp INNER JOIN
[DOM1\20-DIAS].S_92620 ON [DOM1\20-DIAS].[tmp].Kontenart = [DOM1\20-DIAS].S_92620.Kontenart'
EXEC(@query)