Heavy quark coefficient functions at asymptotic values $Q^2 \gg m^2$

In this paper we present the analytic form of the heavy-quark coefficient functions for deep-inelastic lepton-hadron scattering in the kinematical regime $Q^2 \gg m^2$ . Here $Q^2$ and $m^2$ stand for the masses squared of the virtual photon and heavy quark respectively. The calculations have been performed up to next-to-leading order in the strong coupling constant $\alpha_s$ using operator product expansion techniques. Apart from a check on earlier calculations, which however are only accessible via large computer programs, the asymptotic forms of the coefficient functions are useful for charm production at HERA when the condition $Q^2 \gg m_c^2$ is satisfied. Furthermore the analytical expressions can also be used when one applies the variable heavy flavour scheme up to next-to-leading order in $\alpha_s$.