Education

Law degree from CETYS Universidad in Baja California, Mexico with highest honors (2016) Outstanding mention in the General Exam for Graduating with a Degree-LAW (EGEL)

JD, University of San Diego School of Law, magna cum laude (2019) Order of the Coif; CALI Award (highest grade) in Tax I; San Diego International Law Journal, Provisional Member

LLM in Taxation, University of San Diego School of Law (2020)

Honors

Best Lawyers: Ones to Watch™ in America, 2026, Tax Law

Bar Admissions

California

Mexico

Profile

Luz Villegas-Bañuelos is an associate in the International Tax practice in the Chamberlain Hrdlicka San Antonio office. Luz has a distinctive cross-border practice centered on estate and tax planning for high-net-worth individuals with connections to Latin America and Europe who are navigating the complexities of U.S. legal and tax systems.

With a focus spanning pre-immigration guidance, investment structuring, business planning, and generational wealth transfer, Luz guides clients, including those planning for U.S. citizenship or residency, in crafting strategies that align with both current needs and long-term legacies. Whether advising Latin American or European clients entering the U.S. market or assisting U.S. citizens managing international assets, received by inheritance or merely held abroad, Luz helps align global assets with U.S. tax and legal compliance.

As a Mexican licensed lawyer, Luz also serves as a trusted advisor to Mexican citizens, with connections to the United States, engaged in transactions or holding assets in Europe. This dual insight allows Luz to anticipate and address the effects of cross-border transactions under Mexican law, ensuring clients are equipped with a complete understanding of their obligations and opportunities.

Luz is an adjunct professor at the USD-ITAM and teaches a course on "Aspects of International Taxation in Cross-Border Operations" for the 2024-2025 program.

Luz earned her law degree from CETYS Universidad in her home city of Mexicali, Baja California, Mexico with highest honors. She also received her JD degree from the University of San Diego School of Law, cum laude, as well as an LLM degree in Taxation.

Presentations

  • "International Estate Planning," a course at the University of San Diego School of Law regarding all the implications, consequences and important topics related to cross border tax and estate planning.

Publications

Blog Posts

Professional Affiliations

  • Former Co-Chair of the San Diego chapter of the California Young Tax Lawyers
  • Member of the international tax committee of the California Lawyers Association Tax Section

News

News

Presentations

Seminars & Presentations

"International Estate Planning," a course at the University of San Diego School of Law regarding all the implications, consequences and important topics related to cross border tax and estate planning.

Publications

Publications