Company: SUZ
Filing Date: 2025-09-02
Form Type: 424B2
Source: 0001104659-25-086037
Chunk: 46

Company: Suzano S.A.
Filing Date: 2025-09-02
Form: 424B2
Chunk 46
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 Brussels, depending on whether Clearstream or Euroclear is used.

Clearstream or Euroclear will
credit payments to the cash accounts of participants in Clearstream or Euroclear in accordance with the relevant systemic rules and
procedures, to the extent received by its depositary. Clearstream or Euroclear, as the case may be, will take any other action permitted
to be taken by a holder under the indenture on behalf of a Clearstream or Euroclear participant only in accordance with its relevant rules and
procedures.

Clearstream and Euroclear
have agreed to the foregoing procedures in order to facilitate transfers of the Notes among participants of Clearstream and Euroclear.
However, they are under no obligation to perform or continue to perform those procedures, and they may discontinue those procedures at
any time.

<div align='center'>S-31

CERTAIN TAX CONSIDERATIONS</div>

The following discussion summarizes certain Dutch, Brazilian, and U.S. federal income tax considerations that may be relevant to the ownership and disposition of the Notes acquired in this offering for the original price. This summary is based on the tax laws, regulations, rulings and decisions now in effect in the Netherlands, Brazil and the United States, any of which may change. Any change could apply retroactively and could affect the continued accuracy of this summary.

This summary does not describe all of the tax considerations that may be relevant to you or your situation, particularly if you are subject to special tax rules. You should consult your tax advisors about the tax consequences of holding the Notes, including the relevance to your particular situation of the considerations discussed below, as well as of state, local and other tax laws.

Certain Material Dutch Tax Considerations

The following describes certain material Dutch tax consequences for a holder who is neither a resident nor deemed to be a resident of the Netherlands for Dutch tax purposesin respect of the ownership, acquisition and disposal of the Notes. In addition, it does not
describe any tax considerations or consequences arising from Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global
minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the EU (as implemented in the Netherlands)
or similar legislation, which may be relevant for a particular holder.

This section is based on the
Dutch tax laws, published regulations thereunder and published authoritative case law, all as in effect on the date hereof, including,
for the avoidance of doubt, the tax rates applicable on the date hereof,