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Düsseldorf / Neuss

Dr. Martin Heyes

Dipl. Finanzwirt, LL.M. (Master of Fiscal Affairs; Business and Tax Law)

Tax Consultant

  • Certified consultant in succession tax planning (DANSEF e.V.)

Dr. Martin Heyes is a partner at KBHT and member of the senior management. As a fully qualified expert on tax law, his specialisation is in tax structuring. With around 18 years of experience in the tax consulting profession, he advises small and medium-sized companies and their owners, supporting transactions, start-ups and succession planning with a professional and creative approach. As an agile entrepreneur, he is also a sought-after sparring partner in business matters.

  • Business and corporate tax
  • Family businesses
  • Tax structuring advice
  • Start-up consulting
  • Company succession
  • Succession tax planning
  • International tax law
  • Management consulting
  • Coaching
  • Restructurings
  • Transactions
  • Tax law
  • Business law
  • Income tax
  • Languages: German and English
  • Born in Düsseldorf in1978
  • Studies at the University of Applied Sciences for Finance in Nordkirchen, Diplom-Finanzwirt (Master of Fiscal Affairs) (2001)
  • Tax consultant since 2005
  • Studies at the Ruhr University of Bochum, LL.M. Business and Tax Law (2007), academic degree Dr. iur. (2013)
  • Tax work for a Top 10 auditing firm in Düsseldorf, last position as authorised officer/senior manager (2001-2013)
  • Partner at KBHT since 2014

     

  • Düsseldorf Chamber of Tax Consultants
  • Deutsche Steuerjuristische Gesellschaft e.V. (German Association of Tax Lawyers)
  • Deutsche Vereinigung für internationales Steuerrecht e.V. (IFA) (German Association for International Tax Law)
  • Gesprächskreis Rhein-Ruhr Internationales Steuerrecht e.V. (Rhine-Ruhr Discussion Group on International Tax Law)
  • Verein der Förderer der Steuerrechtspflege an der Ruhr-Universität Bochum e.V. (Association of Supporters of the Tax Justice System at the Ruhr University of Bochum)
  • Arbeitsgemeinschaft der Fachanwälte für Steuerrecht e.V. (Working Group of Specialised Tax Law Attorneys)
  • DANSEF - Deutsche Anwalts-, Notar- und Steuerberatervereinigung für Erb- und Familienrecht e.V. (German Association of Lawyers, Notaries and Tax Consultants for Inheritance and Family Law)
  • Heidel/Schall (Publisher), Bilanzierungsvorschriften, Special Commentary on Sections 238 – 342e of the German Commercial Code (HGB),  Commentary on Sections 246-248, 252-256a, 274, 274a, 297-299, 306, 308-312 of the German Commercial Code (HGB, with Michael Thelen), IDW-Verlag, 1st Ed., 2019
  • Heidel/Schall (Publisher), HGB, Special Commentary on Sections 238 – 342e of the German Commercial Code (HGB),  Commentary on Sections 246-248, 252-256a, 274, 274a, 297-299, 306, 308-312 of the German Commercial Code (HGB, with Michael Thelen), Nomos-Verlag, 3rd Ed., 2019
  • "Ursachen, Rahmenbedingungen und neue Rechtfertigungsansätze zur Zinsschranke (§ 4h EStG, §8a KStG)" (Causes, Framework and New Justification Approaches to the Interest Barrier (Section 4h of the German Income Tax Act, Section 8a of the German Corporation Tax Act), thesis, DWS-Verlag, Berlin, 2014
  • Author of columns and articles
  • Speaker on tax matters