Company: SUZ
Filing Date: 2025-04-28
Form Type: 20-F
Source: 0001628280-25-020368
Chunk: 167

Company: Suzano S.A.
Filing Date: 2025-04-28
Form: 20-F
Item: Item 10
Chunk 167
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 with their terms.

This summary is not a comprehensive discussion of all of the tax considerations that may be relevant to a particular investor’s decision to purchase, hold, or dispose of our shares or ADSs. In particular, this summary is directed only to U. S. holders (as defined below) that hold our shares or ADSs as capital assets and does not address tax consequences to U. S. holders who may be subject to special tax rules, such as banks, brokers or dealers in securities or currencies, traders in securities electing to mark to market, financial institutions, life insurance companies, tax exempt entities, regulated investment entities, entities or arrangements that are treated as partnerships for U. S. federal income tax purposes (or partners therein), holders that own or are treated as owning 10% or more of our shares, by vote or value, persons holding our shares or ADSs as part of a hedging or conversion transaction or a straddle, persons whose functional currency is not the U. S. dollar, or U. S. expatriates. Moreover, this summary does not address state, local or non-U. S. taxes, the U. S. federal estate and gift taxes, or the Medicare contribution tax applicable to net investment income of certain non-corporate U. S. holders, or any alternative minimum tax consequences of acquiring, holding or disposing of our shares or ADSs.

As used below, a “ U. S. holder” is a beneficial owner of our shares or ADSs that is, for U. S. federal income tax purposes, (i) a citizen or individual resident of the United States, (ii) a corporation (or an entity taxable as a corporation for U. S. federal income tax purposes) created or organized under the laws of the United States, any State thereof or the District of Columbia, (iii) an estate, the income of which is subject to U. S. federal income tax without regard to its source, or (iv) a trust if (1) a court within the United States is able to exercise primary supervision over the administration of the trust, and one or more U. S. persons have the authority to control all substantial decisions of the trust, or (2) the trust has a valid election in effect under applicable Treasury regulations to be treated as a U. S. person.

If a partnership (including for this purpose any entity treated as a partnership for U. S. federal income tax purposes) is a beneficial owner of our shares or ADS