Our management team
Partners
Jochen Hey
Wirtschaftsprüfer
Steuerberater
Certified Public Accountant (not in public practice)
Jochen Hey studied business administration and international management at European Business School in Oestrich-Winkel (Germany), Dijon (France) and San Francisco (USA). After graduation as Diplom-Kaufmann (German MBA equivalent) in 1999 he worked for a leading Big 4 accounting firm for 5 years. As a manager he was responsible for audits of financial statements as well as for comprehensive tax and business advisory services for mid-sized fast growing corporate clients with international background.
Since 2000 Jochen Hey is qualified as U.S. Certified Public Accountant, since 2003 as Steuerberater (German legal tax advisor) and since 2005 as Wirtschaftsprüfer (German auditor). He is a partner at Hey & Heimüller since 2005. At Hey & Heimüller he is responsible for the combination of tax and business advisory services and particularly serves international clients. Furthermore, he advises clients with respect to International Financial Reporting Standards (IFRS) and US GAAP.
Jochen Hey served as a member of IPG’s global Board of Directors for many years and was heading the Group’s accounting and tax section. Furthermore he is a member of the German CPA Society.
Thorsten Heimüller
Wirtschaftsprüfer
Steuerberater
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.
Stefan Kelz
Steuerberater
Stefan Kelz studied business administration at the university of Bayreuth with a focus on taxation and auditing. After only six semesters he graduated as Diplom-Kaufmann (German MBA equivalent) in 2005. He then started his professional career in a local accounting practice in Bad Kissingen. In 2009 Stefan Kelz has been appointed Steuerberater (legal tax advisor).
Since 2012 he works at Hey & Heimüller where he primarily advises small and mid-sized companies on all tax and general business matters. He is a partner at Hey & Heimüller since 2018.
Judith Hey
Wirtschaftsprüferin
Steuerberaterin
Certified Public Accountant (not in public practice)
Judith Hey studied business administration at European Business School in Oestrich-Winkel (Germany), Dijon (France) and San Francisco (USA). From 1999 to 2001 she worked for one of the Big 4 accounting firms and from 2001 to 2004 for a well-renowned international partnership of lawyers, tax advisors and auditors in Düsseldorf (Germany). She was mainly responsible for audits of financial statements in accordance with national as well as international standards.
Judith Hey is qualified as U.S. Certified Public Accountant as well as Wirtschaftsprüferin (German auditor) and Steuerberaterin (legal tax advisor). Since 2005 she is a partner at Hey & Heimüller where she primarily leads the audit practice.
Karl-Georg Hey
Steuerberater
After his apprenticeship to become Steuerfachangestellter (tax assistant) and after passing the Bilanzbuchhalter (accounting specialist) exam, Karl-Georg Hey lead the practice in Bad Kissingen (Germany) since its foundation. Since 1979 he is qualified as Steuerberater (German legal tax advisor) and from 1987 till 2020 he was also a vereidigter Buchprüfer (German certified public accountant). Karl-Georg Hey is focusing on complex tax structures, especially with respect to business succession strategies.
