  We report on recent results obtained for the 3-loop heavy flavor Wilson
coefficients in deep-inelastic scattering (DIS) at general values of the Mellin
variable $N$ at larger scales of $Q^2$. These concern contributions to the
gluonic ladder-topologies, the transition matrix elements in the variable
flavor scheme of $O(n_f T_F^2)$ and $O(T_F^2)$, and first results on higher
3-loop topologies. The knowledge of the heavy flavor Wilson coefficients at
3-loop order is of importance to extract the parton distribution functions and
$\alpha_s(M_Z^2)$ in complete NNLO QCD analyses of the world precision data on
the structure function $F_2(x,Q^2)$.
