Company: SUZ
Filing Date: 2025-09-04
Form Type: 424B2
Source: 0001104659-25-087376
Chunk: 51

Company: Suzano S.A.
Filing Date: 2025-09-04
Form: 424B2
Chunk 51
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 a directive for a common financial transactions tax (the “”),
in Austria, Belgium, Estonia, France, Germany, Greece, Italy, Portugal, Slovakia, Slovenia and Spain (the “”). Political consensus on a final directive for the FTT was not achieved until today. Additional EU Member States
may decide to participate and/or certain of the Participating Member States may decide to withdraw (in addition to Estonia, which meanwhile
withdrew).

Whether the FTT will ultimately
be implemented and, if so, in what form, as well as the transactions that may be covered by it, is uncertain at this stage. If enacted,
the FTT could apply under certain circumstances to transactions involving the Notes. The mechanism by which the FTT would be applied
and collected is not yet known, but if the FTT or any similar tax is adopted, transactions in the Notes could be subject to higher costs,
and the liquidity of the market for the Notes may be diminished.

Prospective holders of the
Notes are advised to seek their own professional advice in relation to the consequences of the FTT that could be associated with subscribing
for, purchasing, holding and disposing of the Notes.

Brazilian Tax Considerations

The following discussion is a summary of the Brazilian tax considerations relating to the acquisition, ownership or disposition of the Notes by an individual, entity, trust or organization that is not resident or domiciled in Brazil for purposes of Brazilian taxation (“Non Resident Holder”). The following is a general discussion only, and, therefore, it does not specifically address all of the Brazilian tax considerations applicable to any particular Non Resident Holder. It is based upon the tax laws and regulations of Brazil as in effect on the date of this prospectus supplement, which are subject to change, possibly with retroactive effect, and to differing interpretations, which may result in different tax consequences than those described below.

PROSPECTIVE PURCHASERS OF THE NOTES ARE ADVISED TO CONSULT THEIR OWN TAX ADVISORS AS TO THE CONSEQUENCES OF PURCHASING THE NOTES, INCLUDING, WITHOUT LIMITATION, THE CONSEQUENCES OF THE RECEIPT OF INTEREST AND THE SALE, REDEMPTION OR REPAYMENT OF THE NOTES.

Interest

Generally, a holder that
is a Non Resident Holder is taxed in Brazil only when income is derived from Brazilian sources or gains are realized on the disposition
of assets located in Brazil. Therefore, based on the fact that the Issuer is considered domiciled abroad, any income (including interest
and original issue discount