Víctor Manuel Barajas Barrera

Tax and estate planning.

Víctor is a seasoned tax attorney with more than two decades of experience. He has extensive knowledge of private client matters, wealth and estate planning for high-net-worth and ultra-high-net-worth individuals, cross-border issues involving international families, tax planning, and tax strategy.

Working alongside Basham’s multidisciplinary full-service legal team, Víctor adopts a holistic approach to advising families, addressing all legal aspects affecting both individuals and their businesses.

Víctor graduated from the Law School of the Universidad Panamericana and holds a master’s degree in Tax Law from the same institution. He also earned a Foundation Certificate in International Trust Management from The University of Manchester Business School, STEP, and CLT International.

He was one of the founders of STEP Mexico, served as Chair of the Mexican chapter from 2017 to 2019, and currently serves as a member of its Board of Directors. He is also an active member and Latam representative of the International Fiscal Association Mexico (IFA) and serves as Chair of the National Scientific Tax Committee of the Mexican Institute of Financial Executives (IMEF).

Víctor’s work has been recognized by leading legal directories, including Chambers and Partners, The Legal 500, and Lexology, among others. He was named twice "Lawyer of the Year 2023 and 2025– Trusts and Estates" by Best Lawyers.

Before joining Basham in 2004, Víctor worked for the Mexican Tax Administration Service as Deputy Director of the International Tax Rulings Department from 2000 to 2003. He also completed an internship at the Australian Taxation Studies Program (ATAX) in Sydney, Australia. He was admitted to the partnership in 2024.

The Society of Trust and Estate Practitioners México (STEP); Emeritus Chairman.

Latam representative of International Fiscal Association Mexico (IFA); Young IFA Network (YIN) - Former Chairman of the Mexican Chapter 2015-2017.

Chair of the National Scientific Tax Committee of the Mexican Institute of Financial Executives (IMEF).

Author of several national and international articles and publications and has participated as speaker in the International Bar Association, the International Fiscal Association, Lex Mundi, the Society of Trust and Estate Practitioners, among others.