Company: SUZ
Filing Date: 2025-11-06
Form Type: 6-K
Source: 0000909327-25-000055
Chunk: 20

Company: Suzano S.A.
Filing Date: 2025-11-06
Form: 6-K
Chunk 20
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 2033 |
| Eunápolis (BA)                                   |     | Veracel  |     |     2033 |
| Superintendence of Amazon Development (“SUDAM”)  |     |          |     |          |
| Belém (PA)                                       |     | Suzano   |     |     2025 |

12.4 OECD PILLAR TWO MODEL RULES

In December 2021, the Organisation for Economic Co-operation and Development (“OECD”) announced the guidelines for the Pillar Two model, aiming for a reform in international corporate taxation to ensure that multinational economic groups, covered by such regulations, contribute an effective minimum tax at a rate of 15% on profits. Each country's effective profit tax rate, as calculated by this model, is called the GloBE (Global Anti-Base Erosion Rules) effective tax rate. These rules await approval in the local legislation of each country. In the context of Suzano, compliance with OECD guidelines on international taxation is a strategic priority.

Many countries have already released legislation or plans on the adoption of Pillar Two rules and the calculation of GloBE revenue, considering the global minimum rate of 15% for multinationals with consolidated revenue above EUR750 million.

Since 2024, the Company has been subject to these new rules in certain European jurisdictions where it operates, with Austria standing out as a relevant operation.

As of 2025, the Company is subject to the Additional Social Contribution on Net Income (CSLL), which is the Brazilian legislation's response to the GloBE rules and affects business groups with an IRPJ and CSLL tax burden of less than 15% in Brazil.

Based on the calculations performed under the GloBE Simplifying Transition Rules (RSGT), no impact on the financial statements is anticipated in relation to this matter.

The Company reaffirms its commitment to tax compliance and will continue to carry out the necessary actions to ensure the proper implementation of the new rule in the jurisdictions where it operates, in line with global best practices and current legislation.

| 35 |

13 BIOLOGICAL ASSETS

The roll-forward of biological assets is as set forth below:

|                                       |     |            | 09/30/2025 |     |            | 12/31/2024 |
| Opening balance                       |     | 22,283,001 |            |     | 18,278,582 |            |
| Additions                             |     |  6,281,750 |