G udrun Heine is a German heiress to the fortune of the specialty chemical company, Evonik Industries. She is the granddaughter of one of the company's historical founders. Her wealth is derived from her significant stake in RAG-Stiftung (RAG Foundation), which is the largest shareholder of the publicly traded chemical giant.

The RAG Foundation was established to manage the long-term liabilities of Germany's now-defunct hard coal mining industry, and its primary asset is its massive holding in Evonik. The dividends from Evonik are used to fund these perpetual obligations. Gudrun Heine's family is one of the key beneficiaries of the foundation and its industrial assets. Her role is that of a passive heir to this complex and historically significant German industrial and chemical legacy.