In this paper we present the analytic form of the heavy quark coeffici
ent functions for deep inelastic lepton-hadron scattering in the kinem
atical regime Q(2) >> m(2). Here Q(2) and m(2) stand for the masses sq
uared of the virtual photon and heavy quark, respectively. The calcula
tions have been performed up to next-to-leading order in the strong co
upling constant alpha(s) using operator product expansion techniques.
Apart from a check on earlier calculations, which however are only acc
essible via large computer programs, the asymptotic forms of the coeff
icient functions are useful for charm production at HERA when the cond
ition Q(2) >> m(c)(2) is satisfied. Furthermore, the analytical expres
sions can also be used when one applies the variable flavour number sc
heme up to next-to-leading order in alpha(s).