Company: PBR
Filing Date: 2025-09-03
Form Type: 424B2
Source: 0001104659-25-086714
Chunk: 82

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-09-03
Form: 424B2
Chunk 82
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 provisions, including statutory provisions pursuant to which the Notes are attributed to a 
 person who is, or who has directly or indirectly inherited the Notes from a person who was, the settlor, grantor or similar originator 
 of a trust, foundation or similar entity that holds the Notes.                                                                         |

Dutch Individual and Corporate Income Tax

Please note that this section
does not describe the tax considerations for:

| · | holders of the Notes if such holders, and in                                                                                               
 the case of an individual, his or her partner or certain of his or her relatives by blood or marriage in the direct line (including foster 
 children), have a substantial interest (aanmerkelijk belang) or deemed substantial interest (fictief aanmerkelijk belang)                  
 in PGF under the Dutch Income Tax Act 2001 (Wet inkomstenbelasting 2001). Generally speaking, a holder of notes has a substantial          
 interest in PGF if it has, directly or indirectly (and, in the case of an individual, alone or together with certain relatives) (i) the    
 ownership of, a right to acquire the ownership of, or certain rights over, shares representing 5 per cent. or more of either the total     
 issued and outstanding capital of PGF or the issued and outstanding capital of any class of shares of PGF, or (ii) the ownership           
 of, or certain rights over, profit participating certificates (winstbewijzen) that relate to 5 per cent. or more of either the             
 annual profit or the liquidation proceeds of PGF. A deemed substantial interest may arise if a substantial interest (or part thereof)      
 has been disposed of, or is deemed to have been disposed of, on a non-recognition basis;                                                   |

| · | pension funds, investment institutions (fiscale                                                                                
 beleggingsinstellingen) and tax exempt investment institutions (vrijgestelde beleggingsinstellingen) (each as defined in the   
 Dutch Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969)) and other entities that are, in whole or in part, 
 not subject to or exempt from Dutch corporate income tax;                                                                      |

| · | holders of Notes who are individuals and for                                                                                            
 whom the Notes or any benefit derived from the Notes are a remuneration or deemed to be a remuneration for activities performed by such 
 holders or certain individuals related to such holders (as defined in