Company: SUZ
Filing Date: 2025-09-02
Form Type: 424B2
Source: 0001104659-25-086037
Chunk: 59

Company: Suzano S.A.
Filing Date: 2025-09-02
Form: 424B2
Chunk 59
---
 income basis in respect of the
Note.

Each U.S. holder should consult its own tax advisor regarding the tax consequences of the acquisition, ownership and disposition of the Notes, including the relevance to your particular situation of the considerations discussed below, as well as the relevance to your particular situation of U.S. state, local or other tax laws.

U.S. Holders

Payments of Interest and Additional Amounts. The gross amount of stated interest and Additional Amounts (i.e., without reduction
for withholding tax at the appropriate withholding tax rate applicable to the U.S. holder) will be taxable to a U.S. holder as ordinary
interest income at the time it accrues or is actually or constructively received, in accordance with the holder’s method of accounting
for U.S. federal income tax purposes. It is expected, and this discussion assumes, that the Notes will be issued without original issue
discount (“OID”) for U.S. federal income tax purposes. In general, however, if the Notes are issued with OID at or above a
de minimis threshold, a U.S. holder will be required to include OID in gross income, as ordinary income, under a “constant
yield method” before the receipt of cash attributable to such income, regardless of the U.S. holder’s regular method of accounting
for U.S. federal income tax purposes.

Subject to generally applicable
limitations and conditions, Brazilian interest withholding tax paid at the appropriate rate applicable to the U.S. holder may be eligible
for credit against such U.S. holder’s U.S. federal income tax liability. These generally applicable limitations and conditions include
requirements adopted by the U.S. Internal Revenue Service (“IRS”) in regulations promulgated in December 2021 and any
Brazilian tax will need to satisfy these requirements in order to be eligible to be a creditable tax for a U.S. holder. In the case of
a U.S. holder that consistently elects to apply a modified version of these rules under temporary guidance and complies with specific
requirements set forth in such guidance, the Brazilian tax on interest generally will be treated as meeting the requirements and therefore
as a creditable tax. In the case of all other U.S. holders, the application of these requirements to the Brazilian tax on interest is
uncertain and we have not determined whether these requirements have been met. If the Brazilian interest tax is not a creditable tax or
the U.S. holder does not elect to claim a foreign tax credit for any foreign