Mr. Santoro, 2026 opens as a pivotal year. What is the starting point of your vision?
The starting point is a very concrete awareness, shaped also by the work carried out in recent years. Today, businesses do not need partial answers, but an integrated vision. The regulatory, tax, and economic landscape has become so complex that addressing it in isolated silos is no longer sustainable. 2026 is the year in which this approach becomes even more central and structured, building on already solid foundations.
Is this where the claim “Where law, tax, and strategy speak the same language” comes from?
Exactly. It’s the synthesis of a working method that has always guided the firm and that has been further strengthened in recent years. It means starting from the law, carefully reading the numbers, and turning this analysis into strategic decisions. Every legal choice is also assessed for its tax and financial implications, and every piece of economic data becomes a tool for guiding business decisions. From a communication standpoint, it could be called a slogan, but I see it above all as a concrete way of working alongside entrepreneurs.
In your view, what is the most evident limitation of traditional advisory services?
Fragmentation. Too often, entrepreneurs receive technically correct opinions that are disconnected from one another: a legal solution that doesn’t account for tax implications, tax planning that ignores cash flows, a strategy that disregards regulatory constraints. The value of advisory services today lies in the ability to bring these elements together and turn them into coherent, sustainable decisions over time.
What role does the team play in this stage of the firm’s development?
A central one. Advanced advisory work is never an individual effort: it is the result of teamwork. In recent years, I have invested heavily in building a close-knit team, with complementary skills, shared values, and a strong focus on quality. 2026 will be a year in which teamwork truly makes the difference, especially in managing complex transactions and in providing clients with consistent, ongoing support.
Can the recent favorable ruling obtained for one of your clients before the Lazio Tax Court be considered an example of the effectiveness of this approach?
Absolutely. In fact, it’s the most illustrative case among our recent ones. We supported our client through every single phase: from the collaboration with the University Federico II to the structuring of the R&D project, handling all technical, documentary, and tax aspects from the outset. And when the benefit was challenged, we handled the tax litigation in both the first and second instance. This is the exact embodiment of a comprehensive approach.
What are the operational priorities for 2026?
On one hand, further strengthening the tax and strategic advisory services we already provide to our existing clients, supporting them on an ongoing, structured basis in their most significant decisions. On the other, acquiring new, selected clients: businesses with more advanced needs, such as generational transitions, corporate reorganizations, extraordinary transactions, or ambitious growth plans. The goal is not quantity, but the quality of the projects and relationships.
And on the front of extraordinary finance and M&A transactions?
The year that has just ended gave us very positive results. We handled complex corporate reorganization transactions, M&A projects, and asset valuation activities, including intangible assets, which confirmed the soundness of the method we’ve adopted. These experiences strengthened the firm’s positioning and consolidated qualified relationships with investors and financial operators. 2026 will be a year of further development on this front: we intend to further structure our extraordinary finance activity, intensify relationships with the investment community, and support businesses and investors in increasingly complex transactions, where strategic vision, the ability to interpret figures, and coordination among different professionals are essential.
There is also a personal dimension that accompanies this vision.
Yes, a dimension I feel very clearly today. I come from an important family professional history: my father passed on to me values, method, and also relationships of esteem and trust with people and contacts of the highest standing, built over decades of serious work. This represents a significant professional legacy, and a great responsibility as well. At the same time, I am fully aware that those relationships are never acquired once and for all. It is up to me to demonstrate, day after day, through my work, my choices, and my results, that I am worthy of that trust. My challenge is to integrate this legacy into a forward-looking path, together with the team I have built, turning it into concrete value for our clients and for the firm.
If you had to sum up 2026 in one sentence?
2026 will be the year of conscious acceleration. A year in which method, expertise, and relationships are turned into concrete growth, strengthening our position as a trusted point of reference for businesses, investors, and complex transactions. A year in which law, tax, and strategy truly speak the same language.
