Tables are ubiquitous across diverse domains, yet reasoning over them remains a significant challenge for modern large language models (LLMs). Current approaches typically linearize tables into sequences, inherently overlooking their intrinsic two-dimensional and hierarchical structure. To address this, we propose H2Table (Hierarchical Hypergraph-Enhanced Table Reasoning), a novel framework that represents complex tables as hierarchical nested hypergraphs. To process this representation, we design a tailored hypergraph encoder to facilitate message passing between hyperedges (headers) and nodes (cells), thereby perceiving the semantic entailment relationships between them within complex tables. Furthermore, we introduce a set of learnable query vectors acting as a lightweight bridge to extract representative structural embeddings from the encoder into the LLM. Experimental results demonstrate that our approach effectively handles complex table question answering tasks with hierarchical nested headers. Notably, on the HiTab dataset, H2Table achieves an average improvement of 22.88% over state-of-the-art baselines on highly complex tables with a nesting depth of four. Our code is available at: https://github.com/lila120/h2table.

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