Thorsten Heimüller learned the accounting business literally 'from the
scratch'. After high school he started to work as an accounting apprentice in
the Bad Kissingen practice. In 1992 he passed the 'Bilanzbuchhalter' (accounting
specialist) exam, in 2001 the 'Steuerberater' (legal tax advisor) exam and in
2005 the 'Wirtschaftsprüfer' (German auditor) exam. Since
2001 Thorsten Heimüller is a partner at Hey & Heimüller.
He covers a broad spectrum of activities. Besides advising corporate clients
on tax and business matters, he assists with business restructurings and
m&a transactions. Thorsten Heimüller further focuses on inheritance planning and
related tax strategies. Last but not least he represents clients in case of legal
disputes with the tax authorities.