Company: BBD
Filing Date: 2025-05-30
Form Type: 6-K
Source: 0001292814-25-002283
Chunk: 87

Company: BANK BRADESCO
Filing Date: 2025-05-30
Form: 6-K
Chunk 87
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VAT) rate, divided into two: (i) the Contribution on Goods and Services (CBS),
which will be allocated to the Government, and (ii) the Goods and Services Tax (IBS), which will go to states and municipalities. Recently,
Complementary Law No. 214/25 was enacted, which instituted IBS and CBS.

In this
sense, after the end of the transition process of the Tax Reform, starting in 2026, and scheduled to end in 2033, the social contributions,
PIS and COFINS, will cease to exist, being replaced by the Contribution on Goods and Services (CBS).

At the
moment, we cannot estimate the impacts that the implementation of the Tax Reform approved by PEC No. 45/19 regulated by Complementary
Law No. 214/25 will have on the operations developed by the company. In this sense, although taxation on consumption has undergone significant
changes, which may result in a possible increase in the tax burden, there is no way of predicting the impacts on the gross margin of the
company.

Compliance with the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) (Tax Compliance Laws for Foreign Accounts)

Based
on the commitment to observe the laws and regulations applicable to their business, we comply with the criteria established by the international
treaties, FATCA and CRS, which aim to combat and curb tax evasion, money laundering and terrorist financing.

Established
by the United States government and with the aim of identifying the financial accounts of American taxpayers residing in other countries,
the FATCA law was published in Brazil through Decree Law No. 8,506/15, of the Executive Branch.

The
CRS, conceived under the coordination of the OECD (Organization for Economic Co-operation and Development) with the participation of the
main countries of the world, was released by the Brazilian Federal Revenue Service, through Normative Instruction No. 1,680/16, following
the same guidelines as the American law, that is
to identify the financial accounts of taxpayers from foreign countries who are acceding to the agreement.

| 67 – Reference Form – 2024 |

| 1. Issuer’s activities |

To meet
national and international requirements, internal compliance standards were established to highlight the transparency of information and
to adopt effective measures to control, monitor and improve existing processes.

Centralized Registration and Deposit of Financial Assets and Securities

In August
2017, the