In the asymptotic limit $Q^2 gg m^2$, the non-power corrections to the heavy flavour Wilson coefficients in deep--inelastic scattering are given in terms of massless Wilson coeffcients and massive operator matrix elements. We start extending the existing NLO calculation for these operator matrix elements by calculating the O($epsilon$) terms of the two--loop expressions and having first investigations into the three--loop diagrams needed to O($alpha_s^3$).