Company: SUZ
Filing Date: 2025-09-02
Form Type: 424B2
Source: 0001104659-25-086037
Chunk: 60

Company: Suzano S.A.
Filing Date: 2025-09-02
Form: 424B2
Chunk 60
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 income taxes paid or accrued in the same taxable year, the
U.S. holder may be able to deduct the Brazilian tax in computing such U.S. holder’s taxable income for U.S. federal income tax purposes.
There are substantial limitations to the deductibility of taxes for non-corporate U.S. holders. Interest and Additional Amounts will constitute
income from sources without the United States and, for U.S. holders that elect to claim foreign tax credits, generally will constitute
“passive category income” for foreign tax credit purposes.

The availability and calculation
of foreign tax credits and deductions for foreign taxes depend on a U.S. holder’s particular circumstances and involve the application
of very complex rules to those circumstances. The temporary guidance discussed above also indicates that the Treasury and the IRS
are considering proposing amendments to the December 2021 regulations and that the temporary guidance can be relied upon until additional
guidance is issued that withdraws or modifies the temporary guidance. U.S. holders should consult their own tax advisors regarding the
application of these rules to their particular situations.

Sale, Exchange and Retirement of Notes. Upon the sale, exchange or retirement of a Note (including, under certain circumstances,
the assumption of the Issuer’s obligations by a Successor Issuer, as described under “Description of the Notes—Substitution
of the Issuer”), a U.S. holder generally will recognize gain or loss equal to the difference between the amount realized on the
sale, exchange or retirement (less any accrued interest, which will be taxable as such) and the U.S. holder’s tax basis in such
Note. A U.S. holder’s tax basis in a Note will generally equal the cost of the Note to such holder. Gain or loss recognized by a
U.S. holder generally will be long-term capital gain or loss if the U.S. holder has held the Note for more than one year at the time of
disposition. Long-term capital gains recognized by an individual holder generally are subject to tax at a lower rate than short-term capital
gains or ordinary income. The deduction of capital losses is subject to limitations.

<div align='center'>S-39</div>

A U.S. holder generally will not be entitled to credit any Brazilian tax imposed on the sale or other disposition of the Notes against such U.S. holder’s U.S. federal income tax liability, except in the case of a U.S. holder that consistently elects to apply a modified version of the U.S. foreign tax