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KBHT - Wirtschaftsprüfer, Steuerberater, RechtsanwälteKBHT - Wirtschaftsprüfer, Steuerberater, Rechtsanwälte

Düsseldorf / Neuss

Dr. Martin Heyes

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

Tax Consultant, Partner

+49 (0) 2131 9243 - 0

Dr. Martin Heyes is one of kbht's Managing Partners. As a doctorate-level expert in tax law, he is regarded as one of the leading figures in strategic tax consulting. With over two decades of experience, he advises mid-sized companies, entrepreneurial families, start-ups, and transaction processes with strategic foresight and creative precision – always keeping an eye on the bigger picture. As an agile entrepreneur and thought leader, he is a valued partner for economic, business, and structural matters – reliable, forward-thinking, and solution-oriented.

  • 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)
  • 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 246 – 312 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, 4th Ed., 2024
  • "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