Company: BBD
Filing Date: 2025-05-30
Form Type: 6-K
Source: 0001292814-25-002283
Chunk: 85

Company: BANK BRADESCO
Filing Date: 2025-05-30
Form: 6-K
Chunk 85
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 substance-based profits. The exclusion
of profits based on substance aims to reduce the tax burden on the results generated by intensive operations in tangible assets and labor.

The
Rules of Provisional Measure No. 1,262/24 were subsequently incorporated into Law No. 15,079/24, of December 27, 2024, approved by the
National Congress and currently in force.

PIS and Cofins

Two
federal taxes are imposed on the gross revenues of legal entities: PIS and Cofins. Nonetheless, many revenues, such as: dividends, equity
earnings from unconsolidated companies, revenues from the sale of non-current assets (investments, fixed assets and intangible assets)
and, in general, export revenues paid in foreign currency are not included in the calculation base for PIS and Cofins. Revenues earned
by corporations domiciled in Brazil are subject to PIS and Cofins taxes corresponding to interest on own capital.

Brazilian
legislation authorizes certain adjustments to the calculation base of those taxes depending on the business segment and on other aspects.

Between
2002 (PIS) and 2003 (Cofins), the government implemented a non-cumulative collection system of PIS and Cofins taxes, allowing taxpayers
to deduct from their calculation basis credits originating from certain transactions. In order to offset these credits, the rates of both
PIS and Cofins were substantially increased. Subsequent to the changes made to PIS and Cofins, as of May 2004, both taxes are applicable
on imports of goods and services when the taxpayer is the importing company domiciled in Brazil.

| 66 – Reference Form – 2024 |

| 1. Issuer’s activities |

Since
August 2004, the PIS and Cofins rates due on financial revenues were 0.0%, including those arising from operations carried out for purposes
of hedge, earned by legal entities subject to the system of non-accrual of these contributions. However, Decree No. 8,426/15 establishes
that from July 2015, the rates will be restored to 0.65% regarding the PIS and 4.0% regarding the Cofins. Note that on December 30, 2022,
Decree No. 11,322/22 had been published reducing the related rates to 0.33% and 2.0%, respectively, however